Astonia
Community Development District
Meeting Agenda July 12, 2023

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Astonia
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

July 5, 2023

Board of Supervisors Astonia
Community Development District

Dear Board Members:

The regular meeting of the Board of Supervisors of the Astonia Community Development District will be held Wednesday, July 12, 2023, at 1:00 PM at the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880.

Zoom Video Join Link: https://us06web.zoom.us/j/81658640015
Call-In Information: 1-646-876-9923
Meeting ID: 816 5864 0015

Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period (1Speakers will fill out a card and submit it to the District Manager prior to the beginning of the meeting)
Approval of Minutes of the May 10, 2023 Board of Supervisors Meeting
Consideration of Resolution 2023-12 Ratifying Series 2023 Assessment Area Three Project Bonds
Consideration of Second Amended and Restated Disclosure of Public Financing
Public Hearings
Public Hearing on the Adoption of the Fiscal Year 2024 Budget
Consideration of Resolution 2023-13 Adopting the District’s Fiscal Year 2024 Budget and Appropriating Funds
Public Hearing on the Imposition of Operations and Maintenance Special Assessments
Consideration of Resolution 2023-14 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2023-15 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2024
Acceptance of Fiscal Year 2022 Audit Report
Ratification of Chateau at Astonia Acquisition Documents
Ratification of Easement Agreement for Lot 119 Retaining Wall

1 Comments will be limited to three (3) minutes

Staff Reports
Attorney
Engineer
Field Manager’s Report
District Manager’s Report
Check Register
Balance Sheet & Income Statement
Other Business
Supervisors Requests and Audience Comments
Adjournment

MINUTES

MINUTES OF MEETING ASTONIA
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Astonia Community Development District was held Wednesday, May 10, 2023 at 1:00 p.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present and constituting a quorum:

Brent Elliott	Chairman
Halsey Carson	Vice Chairperson
Karen Ritchie	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Lauren Gentry	District Counsel, KVW Law
Bryan Hunter by Zoom	District Engineer, Hunter Engineering
Clayton Smith by Zoom	Field Manager, GMS
Allen Bailey	Field Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order and called the roll. Three Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
There were no members of the public present for the meeting.

THIRD ORDER OF BUSINESS	Approval of Minutes of the April 12, 2023
Board of Supervisors Meeting
Ms. Burns presented the minutes from the April 12, 2023 Board of Supervisors Meeting. Ms. Burns asked for any questions, comments, or corrections to the minutes. The Board had no changes to the minutes.

On MOTION by Mr. Elliott, seconded by Mr. Carson, with all in favor, the Minutes of the April 12, 2023 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Presentation of Supplemental Assessment
Methodology for Assessment Area Three Updated with Final Numbers
Ms. Burns stated that they now have the final bond sizing for pricing and this assessment report allocates the debt to properties based on the benefits they receive from the capital improvement plan related to assessment area three bonds. She noted there are 232 townhome units which have all been assigned a 0.75 ERU. The cost for this assessment area three which is Phase 5 is $6,454,800. The bond sizing is $4,165,000. She noted the improvement cost per unit is listed on table four. Table five shows the par debt per unit. She noted there is $17,953 assigned to each of those townhome units. Table six breaks down the net and annual gross assessment per unit. The total gross annual debt assessment reflected on the Polk County tax bill that takes into account the early payment discount and collection fees is $1,290.27. Table seven shows the preliminary assessment roll. This area has been platted already so they show the debt and the annual payments for each of those product types.

On MOTION by Mr. Elliott, seconded by Mr. Carson, with all in favor, the Supplemental Assessment Methodology for Assessment Area Three Updated with Final Numbers, was approved.

FIFTH ORDER OF BUSINESS	Consideration of Acquisition Documents
for Chateau at Astonia Infrastructure
Ms. Gentry stated these are documents that would be used to acquire the Chateau at Astonia master infrastructure. It provides for a payment of up to the amount available in the construction account but the final numbers were just under $4,000,000. These are draft documents only and have been provided to the counsel for the land bank for any comments so there may be some small changes if they have any comments. She asked for approval in substantial form and authorization for staff to finalize that.

On MOTION by Mr. Elliott, seconded by Mr. Carson, with all in favor, the Acquisition Documents for Chateau at Astonia Infrastructure, were approved in substantial form.

SIXTH ORDER OF BUSINESS	Consideration	of	Resolution	2023-11
Appointing a Treasurer and Assistant Treasurers
Ms. Burns stated we are just updating George and Katie who are listed and already signers on the account. She stated Darrin Mossing is being added who is the owner of our company. Previously he was not a permanent Florida resident so couldn’t be listed but now he is so we are just adding him as a signer on all of the accounts.

On MOTION by Mr. Elliott, seconded by Mr. Carson, with all in favor, Resolution 2023-11 Appointing Treasurer and Assistant Treasurer, was approved.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Gentry stated that she had nothing further to report.

Engineer
Mr. Hunter had nothing to report.

Field Manager’s Report
Mr. Bailey stated that they had a few stop signs and street sign repairs. The ponds have been cleared of debris and trying to keep up with that as it goes along the best we can as obviously there is construction going on. He stated some of the fence on Astonia North where the cul-de-sac is was pushed back and down a little bit so our guys came out and straightened that fence out so it looks nice again. He noted a small concrete spill that got on the street but was cleaned up and moved out of the way so it looks good again. General side items he stated the amenity center irrigation is being laid currently and different sections around it. He noted they are still waiting on the power to get there and once we do; we will get the internet and once that is there, we will look into any security things that come up. Ms. Burns asked Mr. Carson for an update on that. Mr. Carson stated they are hoping that the meter would be set by the end of this week. He stated he

will check on that today as he has to call for a couple of meters. Mr. Bailey stated the landscapers have been moving to make sure the shrubs and everything still look good. We have moved into that Spring and Summer regimen and with the rain that we have seen has helped out a lot. He noted a lot of the bare spots have started to pop back up out there.

District Manager’s Report
Check Register
Ms. Burns asked for approval of the check register which is included for the month of March and totals $16,418.60.

On MOTION by Mr. Elliott, seconded by Mr. Carson, with all in favor, the Check Register, was approved.

Balance Sheet & Income Statement
Ms. Burns stated the financial statements were included in the package for review. There was no action necessary from the Board.

Presentation of Number of Registered Voters – 240
Ms. Burns stated they are required to determine the number of registered voters within the District as of April 15th of each year. The reason they do that is to track for turnover once the District has been established for at least six years and has at least 250 registered voters. She noted the following landowner’s election after that threshold has hit to seek turnover. She stated they have not hit the 250 registered voters or the six years yet. She noted by the time they hit the six years; they should be at the 250 registered voters.

EIGHTH ORDER OF BUSINESS	Other Business
A Board member asked about Astonia North and if that transfer had been made yet for the common areas for Astonia North. Ms. Burns stated she does not think it is done yet, the landscaping is not in. Ms. Burns asked Clayton if North is being maintained yet. Mr. Smith stated yes. Phase 2 & 3 are not finished but North should be completely all done and transferred over. Ms. Burns stated a review will be done to see if they have done that and if not, they can add that to the next agenda. Ms. Burns asked Ms. Gentry if she is comfortable authorizing to sign off on conveyance

documents. Ms. Gentry stated if it is ready, we can take a motion to authorize staff to work to complete that transfer when it is right. Ms. Burns stated they are still tracking the 2, 3, 4 landscaping which is getting closer but not quite done. Ms. Gentry stated she will also check on whether the Astonia North bond project is ready for closing and resolution if that is right. Ms. Gentry stated once all of the infrastructure that was contemplated for that bond project is done, we can close out that acquisition and construction account and if there are any amounts left, we can take care of paying those out but if there is not then we just get it closed out. Ms. Burns stated there is probably nothing left because if there was it would have been reimbursed.

On MOTION by Mr. Elliott, seconded by Mr. Carson, with all in favor, the Approval of the Conveyance Documents to Authorize Staff to Prepare Astonia North Documents, was approved.

NINTH ORDER OF BUSINESS	Supervisor’s	Requests	and	Audience
Comments
There being no comments, the next item followed.

TENTH ORDER OF BUSINESS	Adjournment
Ms. Burns adjourned the meeting.

On MOTION by Mr. Elliott, seconded by Mr. Carson, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

RESOLUTION 2023-12

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT RATIFYING, CONFIRMING, AND APPROVING THE ACTIONS OF THE CHAIRPERSON, VICE CHAIRPERSON,	SECRETARY,	ASSISTANT SECRETARIES, AND ALL DISTRICT STAFF REGARDING THE SALE AND CLOSING OF $4,165,000 ASTONIA COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT BONDS, SERIES 2023 (ASSESSMENT AREA THREE PROJECT); PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Astonia Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, located in Polk County, Florida; and

WHEREAS, the District previously adopted Resolution Nos. 2020-27, 2022-04, and 2023-06, respectively (collectively, the “Bond Resolution”), authorizing the issuance of
$4,165,000 Astonia Community Development District Special Assessment Bonds, Series 2023 (Assessment Area Three Project) (the “Assessment Area Three Bonds”), for the purpose of financing a portion of the acquisition and/or construction of the District’s “Assessment Area Three Project”; and

WHEREAS, the District closed on the issuance of the Assessment Area Three Bonds on May 23, 2023; and

WHEREAS, as prerequisites to the issuance of the Assessment Area Three Bonds, the Chairperson, Vice Chairperson, Treasurer, Secretary, Assistant Secretaries, and District staff including the District Manager, District Financial Advisor, District Counsel and Bond Counsel (the “District Staff”) were required to execute and deliver various documents (the “Closing Documents”); and

WHEREAS, the District desires to ratify, confirm, and approve all actions of the District Chairperson, Vice Chairperson, Treasurer, Secretary, Assistant Secretaries, and District Staff in closing on the issuance of the Assessment Area Three Bonds.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The issuance of the Assessment Area Three Bonds, the adoption of resolutions relating to such bonds, and all actions taken in the furtherance of the closing on such bonds, are hereby declared and affirmed as being in the best interests of the District and are hereby ratified, approved, and confirmed by the Board of Supervisors of the District.

SECTION 2. The actions of the Chairperson, Vice Chairperson, Treasurer, Secretary, Assistant Secretaries, and all District Staff in finalizing the closing and issuance of the Assessment Area Three Bonds, including the execution and delivery of the Closing Documents, and such other certifications or other documents required for the closing on the Assessment Area Three Bonds, are determined to be in accordance with the prior authorizations of the Board and are hereby ratified, approved, and confirmed in all respects.

SECTION 3. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4. This Resolution shall become effective upon its adoption.

PASSED AND ADOPTED this 12th day of July 2023.

ATTEST:	ASTONIA COMMUNITY
DEVELOPMENT DISTRICT

Secretary	Chairperson, Board of Supervisors

Section V

Upon recording, this instrument should be returned to:

(This space reserved for Clerk)

Astonia Community Development District c/o Governmental Management Services Central Florida, LLC
219 E. Livingston St. Orlando, Florida 32801

SECOND AMENDED AND RESTATED DISCLOSURE OF PUBLIC FINANCING1 AND MAINTENANCE OF IMPROVEMENTS TO REAL PROPERTY UNDERTAKEN
BY THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT
Board of Supervisors2

Astonia Community Development District

Brent Elliott Chairperson

Halsey Carson Vice Chairperson

Milton Andrade Assistant Secretary

Karen Ritchie Assistant Secretary

Brian Walsh Assistant Secretary

Governmental Management Services – Central Florida, LLC District Manager
219 East Livingston Street Orlando, Florida 32801
(407) 841-5524

District records are on file at the offices of Governmental Management Services – Central Florida, LLC, located at 219 East Livingston Street, Orlando, Florida 32801, and at the District’s local records office at 346 East Central Avenue, Winter Haven, Florida 33880, and are available for public inspection upon request during normal business hours.

1 This amends, supplements and restates the Disclosure of Public Financing and Maintenance of Improvements to Real Property Undertaken by the Astonia Community Development District, recorded in the Official Records Book 11428, Pages 1760-1770, inclusive, of the Public Records of Polk County, Florida, and the Amended and Restated Disclosure of Public Financing and Maintenance of Improvements to Real Property Undertaken by the Astonia Community Development District, recorded in the Official Records Book 11968, Pages 1189-1204, inclusive, of the Public Records of Polk County, Florida.
2 This list reflects the composition of the Board of Supervisors as of July 12, 2023. For a current list of Board members, please contact the District Managers Office.

TABLE OF CONTENTS
Introduction	3
What is the District and how is it governed?	4
What infrastructure improvements does the District provide and how are the improvements paid for?	5
Assessments, Fees and Charges	8
Method of Collection	10

ASTONIA COMMUNITY DEVELOPMENT DISTRICT
Introduction
The Astonia Community Development District (“District”) is a local unit of special- purpose government created pursuant to and existing under the provisions of Chapter 190, Florida Statutes. Under Florida law, community development districts are required to take affirmative steps to provide for the full disclosure of information relating to the public financing and maintenance of improvements to real property undertaken by such districts. Unlike city and county governments, the District has only certain limited powers and responsibilities. These powers and responsibilities include, for example, construction and/or acquisition, as well maintenance, of roadways, utilities, earthwork, stormwater management, landscape, irrigation, entry features, street lighting, underground electric, conservation and mitigation, an amenity facility, and other related public infrastructure.

DISCLOSURE OF PUBLIC FINANCING AND MAINTENANCE OF IMPROVEMENTS TO REAL PROPERTY UNDERTAKEN BY THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT

Under Florida law, community development districts are required to take affirmative steps to provide for the full disclosure of information relating to the public financing and maintenance of improvements to real property undertaken by such districts. The law specifically provides that this information shall be made available to all persons currently residing within the District and to all prospective District residents. The following information describing the Astonia Community Development District and the assessments, fees and charges that may be levied within the District to pay for certain community infrastructure is provided to fulfill this statutory requirement.

What is the District and how is it governed?

The District is an independent special taxing district, created pursuant to and existing under the provisions of Chapter 190, Florida Statutes (the “Act”), and established by Ordinance No. 2020-002, enacted by the Board of County Commissioners of Polk County, Florida (“County Commission”), effective January 7, 2020, as amended by Ordinance No. 2021-023 and Ordinance No. 2022-047, enacted by the County Commission, effective April 6, 2021 and June 21, 2022, respectively. The District encompasses approximately 326.50 acres of land, more or less, located within unincorporated Polk County (“County”). As a local unit of special-purpose government, the District provides an alternative means for planning, financing, constructing, operating and maintaining various public improvements and community facilities within its jurisdiction.

The District is governed by a five-member Board of Supervisors, the members of which must be residents of the State and citizens of the United States. Within ninety (90) days of appointment of the initial board, members were elected on an at-large basis by the owners of property within the District, each landowner being entitled to one vote for each acre of land with fractions thereof rounded upward to the nearest whole number. Elections are then held every two years in November. Commencing when both six years after the initial appointment of Supervisors have passed and the District has attained a minimum of two hundred and fifty (250) qualified electors, Supervisors whose terms are expiring will begin to be elected by qualified electors of the District. A “qualified elector” in this instance is any person at least eighteen (18) years of age who is a citizen of the United States, a legal resident of Florida and of the District, and who is also registered with the Supervisor of Elections to vote in Polk County. Notwithstanding the foregoing, if at any time the Board proposes to exercise its ad valorem taxing power, it shall, prior to the exercise of such power, call an election at which all members of the Board shall be elected by qualified electors of the District.

Board meetings are noticed in a local newspaper and conducted in a public forum in which public participation is permitted. Consistent with Florida’s public records laws, the records of the District are available for public inspection during normal business hours. Elected members of the Board are similarly bound by the State’s open meetings law and are generally

subject to the same disclosure requirements as other elected officials under the State’s ethics laws.

What infrastructure improvements does the District provide and how are the improvements paid for?

The District is comprised of approximately 326.50 acres of land located within the County. The legal description of the lands encompassed within the District is attached hereto as Exhibit “A.” The public infrastructure necessary to support the District’s development program includes, but is not limited to, roadways, stormwater management system facilities, off-site improvements; water and wastewater facilities, recreational facilities, entry feature, landscaping, hardscaping and irrigation, and street lighting. These infrastructure improvements are more fully detailed below. To plan the infrastructure improvements necessary for the District, the District adopted a First Amendment to Engineer’s Report for Capital Improvements, dated February 17, 2021, which amends the Engineer’s Report for Capital Improvements, dated February 3, 2020, as supplemented by the Supplemental Engineer’s Report for Capital Improvements, dated May 14, 2020, and further amended by the Amended and Restated Engineer’s Report of Capital Improvements, dated April 8, 2022, and further supplemented by the Supplemental Engineer’s Report for Assessment Area Three, dated April 12, 2023 (collectively, the “Engineer’s Report”), as amended and supplemented, which details all of the improvements contemplated for the completion of the infrastructure of the District (as amended and supplemented, the “Capital Improvement Plan”). Copies of the Engineer’s Report are available for review in the District’s public records.

These public infrastructure improvements have been and will be funded by the District’s sale of bonds. On June 10, 2020, the Circuit Court for the Tenth Judicial Circuit, in and for Polk County, entered a Final Judgment (the, “2020 Validation Judgment”), validating the District’s ability to issue an aggregate principal amount not to exceed $23,500,000 in Special Assessment Bonds for infrastructure needs of the District. On June 29, 2022, the Circuit Court for the Tenth Judicial Circuit, in and for Polk County, entered a Final Judgment (the, “2022 Validation Judgment”), validating the District’s ability to issue an aggregate principal amount not to exceed
$36,000,000 inclusive of: (1) $23,500,000 in principal amount previously validated and confirmed by the 2020 Validation Judgment and (2) an additional $12,500,000 in principal amount validated for the purposes of additional infrastructure needs.

On October 22, 2020, the District issued a series of bonds for purposes of partially financing the construction and acquisition costs of infrastructure for the improvements to the District associated with the development of Phase 1 (the “Assessment Area One Project”) of the District. On that date, the District issued its Astonia Community Development District Special Assessment Bonds, Series 2020 (Assessment Area One Project), in the principal amount of
$5,380,000 (the “Assessment Area One Bonds”). Proceeds of the Assessment Area One Bonds are being used to finance the cost of a portion of the acquisition, construction, installation, and equipping of the Assessment Area One Project.

On May 18, 2021, the District issued a series of bonds for purposes of partially financing the construction and acquisition costs of infrastructure for the improvements to the District associated with the development of Phase 2 (the “Assessment Area Two Project”) of the District. On that date, the District issued its Astonia Community Development District Special

Assessment Bonds, Series 2021 (Assessment Area Two Project), in the principal amount of
$10,065,000 (the “Assessment Area Two Bonds”). Proceeds of the Assessment Area Two Bonds are being used to finance the cost of a portion of the acquisition, construction, installation, and equipping of the Assessment Area Two Project.

On May 18, 2021, the District also issued a series of bonds for purposes of partially financing the construction and acquisition costs of infrastructure for the improvements to the District associated with the development of Phase 3 (the “North Parcel Assessment Area Project”) of the District. On that date, the District issued its Astonia Community Development District Special Assessment Bonds, Series 2021 (North Parcel Assessment Area Project), in the principal amount of $7,155,000 (the “North Parcel Assessment Area Bonds”). Proceeds of the North Parcel Assessment Area Bonds are being used to finance the cost of a portion of the acquisition, construction, installation, and equipping of the North Parcel Assessment Area Project.

On May 23, 2023, the District issued a series of bonds for purposes of partially financing the construction and acquisition costs of infrastructure for the improvements to the District associated with the development of Phase 5 (the “Assessment Area Three Project”) of the District. On that date, the District issued its Astonia Community Development District Special Assessment Bonds, Series 2023 (Assessment Area Three Project), in the principal amount of
$4,165,000 (the “Assessment Area Three Bonds”). Proceeds of the Assessment Area Three Bonds are being used to finance the cost of a portion of the acquisition, construction, installation, and equipping of the Assessment Area Three Project.

Stormwater Management Facilities

Stormwater management facilities consisting of storm conveyance systems and retention ponds are contained within the existing and proposed District boundaries. Stormwater will be conveyed via roadway curb and gutter to storm inlets. Storm culverts convey the runoff into the proposed retention ponds for water quality treatment and attenuation. The proposed stormwater systems will utilize dry retention and wet detention to achieve water quality treatment. The design criteria for the District’s stormwater management systems is regulated by the SWFWMD.

The Federal Emergency Management Agency’s Flood Insurance Rate Maps (FEMA FIRM) for the various phases of development within the District, demonstrate that lands proposed to be developed are predominantly located within Flood Zones X with certain limited areas lying in Zone A or Zone AE. Relatively small amounts of floodplain encroachment and associated compensation have been designed and permitted within certain phases.

During the construction of stormwater management facilities, utilities and roadway improvements, the contractor will be required to adhere to a Stormwater Pollution Prevention Plan (SWPPP) as required by Florida Department of Environmental Protection (FDEP) as delegated by the Environmental Protection Agency (EPA). The SWPPP has been prepared to depict for the contractor the proposed locations of required erosion control measures and staked turbidity barriers specifically along the down gradient side of any proposed construction activity. The site contractor will be required to provide the necessary reporting on various forms

associated with erosion control, its maintenance and any rainfall events that occur during construction activity.

Public Roadways

The proposed public right of ways within the District are primarily 50 feet in width with wider sections for the boulevard entrances. The roadways will primarily consist of 20 feet of asphalt pavement and Miami curb or Type F curb and gutter on each side. The proposed roadway section will consist of stabilized subgrade, lime rock, crushed concrete or cement treated base and asphalt wearing surface. The proposed curb is to be 2’ wide and placed along the edge of the proposed roadway section for purposes of protecting the integrity of the pavement and also to provide stormwater runoff conveyance to the proposed stormwater inlets. All roadways within the District will be open to the general public.

The proposed roadways will also require signing and pavement markings within the public rights-of-way, as well as street signs depicting street name identifications, and addressing, which will be utilized by the residents and the public. As stated above, the District's funding of roadway construction is expected to occur for all public roadways within the various phases of the Development.

Water and Wastewater Facilities

A potable water system inclusive of water main, gate valves, fire hydrants and appurtenances will be installed within the various phases of the Development. The water service provider will be Polk County Utilities. The water system will be a "looped" system. These facilities will be installed within the proposed public rights-of-way within the District. This water will provide the potable (domestic) and fire protection services which will serve the lands within the District.

A domestic wastewater collection system inclusive of gravity sanitary sewer mains and sewer laterals will be installed. The wastewater service provider will be Polk County Utilities. The gravity sanitary sewer mains will be 8" diameter PVC. The gravity sanitary sewer lines will be placed primarily inside of the proposed public rights-of-way, under the proposed paved roadways. Branching off from these sewer lines will be laterals to serve the individual lots. Lift stations are anticipated for this CIP. Flow from the lift station shall be connected to a proposed force main along Ernie Caldwell Blvd, northwest of the site.

A reclaimed water distribution system is also proposed and the provider will be Polk County Utilities. The reclaimed water mains will consist of 4” & 6” diameter PVC. The mainlines will be placed primarily inside of the proposed public rights-of-way, adjacent to the proposed paved roadways. Branching off from these mainlines will be laterals to serve the individual lots. Any water, sewer, or reclaimed water pipes or facilities placed on private property will not be publicly funded.

Offsite Improvements

The District will provide funding for the anticipated turn lanes as required at the project as well as offsite extensions for water and wastewater utilities to serve the project. The site construction activities associated with the CIP are anticipated to be completed in phases based on the following estimated schedule: Phase 1 is complete; Phase 2 is complete, Phase 3 is complete; Phase 4 is complete; Phase 5 in 2023, Phase 6 in 2024. Upon completion of the improvements, inspections will occur and certifications will be obtained from the SWFWMD, the Polk County Health Department (water distribution system), Florida Department of Environmental Protection (FDEP) (wastewater collection) and the County.

Public Amenities and Parks

The District will provide funding for a public Amenity Center to include the following: pavilion with tot lot, dog park/all-purpose play field, walking trails between the phases to provide connectivity to the public Amenity Center, and passive parks throughout the District which will include benches and walking trails.

Electric and Lighting

The electric distribution system through the District is currently planned to be underground. The District presently intends to fund the difference between overhead and underground service to the District. Electric facilities funded by the District will be owned and maintained by the District, with Duke Energy providing underground electrical service to the District. The District will enter into a lighting agreement with Duke Energy for the street light poles and lighting service. Only undergrounding of wire in public right-of-way on District land is included in the cost estimate of the Capital Improvement Plan.

Entry Feature, Landscaping and Irrigation

Landscaping, irrigation, entry features and walls at the entrances and along the outside boundary of the District will be provided by the District. The irrigation system will use an irrigation well. The well and irrigation watermains to the various phases of the development within the District will be constructed or acquired and operated and maintained by the District. Landscaping for the roadways will consist of sod, annual flowers, shrubs, ground cover and trees for the internal roadways within the District. Perimeter fencing will be provided at the site entrances and perimeters. These items will be funded, owned and maintained by the District.

Assessments, Fees and Charges

A portion of the master infrastructure improvements for the Assessment Area One Project, the Assessment Area Two Project, the North Parcel Project, and the Assessment Area Three Project, identified in the District’s Capital Improvement Plan, will be financed by the District from the proceeds of the sale of its Assessment Area One Bonds, Assessment Area Two Bonds, the North Parcel Assessment Area Bonds, and the Assessment Area Three Bonds, respectively (together, the “Bonds”). The amortization schedules for the Bonds are available in the District’s public records.  The annual debt service obligations of the District must be

defrayed by annual assessments on benefited property. Copies of the District’s Master Assessment Methodology, dated February 13, 2020, as supplemented by that Supplemental Assessment Methodology (Phase One), dated September 3, 2020; the Amended and Restated Master Assessment Methodology, dated April 14, 2021, as supplemented by that Supplemental Assessment Methodology (Assessment Area Two and North Parcel Assessment Area), dated July 8, 2021, and further amended in the Second Amended and Restated Master Assessment Methodology, dated September 14, 2022, and further supplemented by the Supplemental Assessment Methodology for Assessment Area Three, dated May 3, 2023 (collectively, the “Assessment Report”), are available for review in the District’s public records.

The Assessment Area One Bonds and associated interest are payable solely from and secured by non-ad valorem special assessments levied against those lands within the District that benefit from the design, construction, and/or acquisition and operation of the District’s Assessment Area One Project (the “Assessment Area One Special Assessments”). The Assessment Area One Special Assessments will be levied initially on the approximately 51.509 acres of land, more or less, located within the District, which Assessment Area One lands are planned for 191 single-family homes. The Assessment Area One Special Assessments are typically billed in the same manner as are county ad valorem taxes but may be billed directly by the District. The Assessment Area One Special Assessments are levied in accordance with the District’s Assessment Report and represent an allocation of the costs of the Assessment Area One Project to those lands within the District benefiting from the Assessment Area One Project.

The Assessment Area Two Bonds and associated interest are payable solely from and secured by non-ad valorem special assessments levied against those lands within the District that benefit from the design, construction, and/or acquisition and operation of the District’s Assessment Area Two Project (the “Assessment Area Two Special Assessments”). The Assessment Area Two Special Assessments will be levied initially on the approximately 109.036 acres of land, more or less, located within the District, which Assessment Area Two lands are planned for 490 single-family homes. The Assessment Area Two Special Assessments are typically billed in the same manner as are county ad valorem taxes but may be billed directly by the District. The Assessment Area Two Special Assessments are levied in accordance with the District’s Assessment Report and represent an allocation of the costs of the Assessment Area Two Project to those lands within the District benefiting from the Assessment Area Two Project.

The North Parcel Assessment Area Bonds and associated interest are payable solely from and secured by non-ad valorem special assessments levied against those lands within the District that benefit from the design, construction, and/or acquisition and operation of the District’s North Parcel Assessment Area Project (the “North Parcel Assessment Area Special Assessments”). The North Parcel Assessment Area Special Assessments will be levied initially on the approximately 107.219 acres of land, more or less, located within the District, which North Parcel Assessment Area lands are planned for 332 single-family homes. The North Parcel Assessment Area Special Assessments are typically billed in the same manner as are county ad valorem taxes but may be billed directly by the District. The North Parcel Assessment Area Special Assessments are levied in accordance with the District’s Assessment Report and represent an allocation of the costs of the North Parcel Assessment Area Project to those lands within the District benefiting from the North Parcel Assessment Area Two Project.

The Assessment Area Three Bonds and associated interest are payable solely from and secured by non-ad valorem special assessments levied against those lands within the District that benefit from the design, construction, and/or acquisition and operation of the District’s Assessment Area Three Project (the “Assessment Area Three Special Assessments”). The Assessment Area Three Special Assessments will be levied initially on the approximately 28.376 acres of land, more or less, located within the District, which the Assessment Area Three lands are planned for 232 platted townhome lots. The Assessment Area Three Special Assessments are typically billed in the same manner as are county ad valorem taxes but may be billed directly by the District. The Assessment Area Three Special Assessments are levied in accordance with the District’s Assessment Report and represent an allocation of the costs of the Assessment Area Three Project to those lands within the District benefiting from the Assessment Area Three Project.

The Assessment Area One Special Assessments, the Assessment Area Two Special Assessments, the North Parcel Special Assessments, and the Assessment Area Three Special Assessments (together, the “Debt Special Assessments”), described above exclude any operations and maintenance assessments (“O&M Assessments”), which may be determined and calculated annually by the District’s Board of Supervisors and are levied against all benefitted lands in the District. A detailed description of all costs and allocations which result in the formulation of assessments, fees, and charges is available for public inspection upon request.

The Capital Improvement Plan and financing plan of the District as presented herein reflect the District’s current intentions, and the District expressly reserves the right in its sole discretion to change those plans at any time. Additionally, the District may undertake the construction, reconstruction, acquisition, or installation of future improvements and facilities, which may be financed by bonds, notes, or other methods authorized by Chapter 190, Florida Statutes.

Method of Collection

The District’s Debt Special Assessments and/or O&M Assessments may appear on that portion of the annual Polk County Tax Notice entitled “non-ad valorem assessments,” and will be collected by the Polk County Tax Collector in the same manner as county ad valorem taxes. Each property owner must pay both ad valorem and non-ad valorem assessments at the same time. Property owners will, however, be entitled to the same discounts as provided for ad valorem taxes. As with any tax notice, if all taxes and assessments due are not paid within the prescribed time limit, the tax collector is required to sell tax certificates which, if not timely redeemed, may result in the loss of title to the property. The District may also elect to collect the assessment directly.

This description of the Astonia Community Development District’s operation, services and financing structure is intended to provide assistance to landowners and purchasers concerning the important role that the District plays in providing maintenance and infrastructure improvements essential to the use and development of this community. If you have any questions or would simply like additional information about the District, please write to or call the: District

Manager, Astonia Community Development District, 219 E. Livingston St., Orlando, Florida 32801 or call (407) 841-5524.

The information provided herein is a good faith effort to accurately and fully disclose information regarding the public financing and maintenance of improvements to real property undertaken by the District and should only be relied upon as such. The information contained herein is, and can only be, a status summary of the District’s public financing and maintenance activities and is subject to supplementation and clarification from the actual documents and other sources from which this information is derived. In addition, the information contained herein may be subject to change over time, in the due course of the District’s activities and in accordance with Florida law. Prospective and current residents and other members of the public should seek confirmation and/or additional information from the District Manager’s office with regard to any questions or points of interest raised by the information presented herein.

[SIGNATURES SET FORTH ON THE FOLLOWING PAGE]

IN WITNESS WHEREOF, this Second Amended and Restated Disclosure of Public Financing and Maintenance of Improvements to Real Property Undertaken has been executed as of the    day of 	 2023, as approved by the District Board, and recorded in the Official Records of Polk County, Florida.

ASTONIA
COMMUNITY DEVELOPMENT DISTRICT

PRINT: Brent Elliott Chairperson, Board of Supervisors

Witness	Witness

Print Name	Print Name

STATE OF FLORIDA
COUNTY OF 	

The foregoing instrument was acknowledged before me by means of ▢ physical presence or ▢ online notarization this   day of 	, 2023, by Brent Elliott, as Chairperson/ Vice-Chairperson of the Board of Supervisors of the Astonia Community Development District.

(Official Notary Signature)
Name: 	
Personally Known 	
[notary seal]	OR Produced Identification 	
Type of Identification 	

EXHIBIT A- LEGAL DESCRIPTION

{EXHIBIT A-LEGAL DESCRIPTION CONTINUES}

{EXHIBIT A-LEGAL DESCRIPTION CONTINUES}

{EXHIBIT A-LEGAL DESCRIPTION CONTINUES}

{EXHIBIT A-LEGAL DESCRIPTION ENDS}

Section VI

Section A

Section 1

RESOLUTION 2023-13

THE ANNUAL APPROPRIATION RESOLUTION OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023, AND ENDING SEPTEMBER 30, 2024; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2023, submitted to the Board of Supervisors (“Board”) of the Astonia Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.  BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The Proposed Budget, attached hereto as Exhibit “A,” as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Astonia Community Development District for the Fiscal Year Ending September 30, 2024.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least 2 years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2023/2024, the sum of $	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$		
CAPITAL RESERVE	$		
DEBT SERVICE FUND (SERIES 2020)	$		
DEBT SERVICE FUND (SERIES 2021)	$		
DEBT SERVICE FUND (SERIES 2021-NORTH PARCEL)	$		
TOTAL ALL FUNDS	$		
SECTION 3.	BUDGET AMENDMENTS		

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2023/2024 or within 60 days following the end of the Fiscal Year 2023/2024 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph
c. above are posted on the District’s website within five (5) days after adoption and remain on the website for at least two (2) years.

SECTION 4.	EFFECTIVE DATE.	This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 12TH DAY OF JULY 2023.

ATTEST:	ASTONIA COMMUNITY
DEVELOPMENT	DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A:	Fiscal Year 2023/2024 Budget

Astonia
Community Development District

Proposed Budget
FY 2024

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Capital Reserve	

9	

Debt Service Fund-Series 2020	

10-11	

Amortization Schedule	

12	

Debt Service Fund-Series 2021	

13-14	

Amortization Schedule	

15	

Debt Service Fund-Series 2021 North Parcel	

16-17	

Amortization Schedule	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2023	5/31/23	4 Months	9/30/23	FY2024	
Revenues						
Assessments - Tax Roll	$	658,449	$	660,392	$	-	$	660,392	$	771,546	
Assessments - Direct	$	-	$	-	$	-	$	-	$	21,464	
Assessments - Lot Closings	$	-	$	389	$	-	$	389	$	-	
Developer Contributions	$	43,576	$	25,000	$	-	$	25,000	$	-	
Miscellaneous Income	$	-	$	56	$	-	$56	$	-	
Total Revenues	$	702,025	$	685,837	$	-	$	685,837	$	793,010	
Expenditures						
Administrative						
Supervisor Fees	$	12,000	$	-	$	4,000	$	4,000	$	12,000	
Engineering	$	15,000	$	500	$	2,500	$	3,000	$	15,000	
Attorney	$	25,000	$	5,481	$	3,915	$	9,397	$	25,000	
Annual Audit	$	5,500	$	5,500	$	-	$	5,500	$	6,600	
Assessment Administration	$	5,000	$	5,000	$	-	$	5,000	$	6,500	
Arbitrage	$	900	$	-	$	1,350	$	1,350	$	2,250	
Dissemination	$	7,000	$	4,667	$	2,667	$	7,333	$	9,500	
Trustee Fees	$	7,000	$	4,041	$	7,004	$	11,044	$	19,126	
Management Fees	$	37,853	$	25,235	$	12,617	$	37,853	$	40,124	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,800	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,200	
Telephone	$	100	$	-	$	50	$	50	$	100	
Postage & Delivery	$	500	$	429	$	215	$	644	$	900	
Insurance	$	5,822	$	5,563	$	-	$	5,563	$	6,695	
Copies	$	500	$	22	$	25	$	47	$	200	
Legal Advertising	$	9,000	$	2,134	$	5,947	$	8,081	$	6,250	
Contingency	$	2,200	$	321	$	161	$	482	$	2,200	
Office Supplies	$	350	$	14	$	11	$	26	$	250	
Travel Per Diem	$	660	$	-	$	-	$	-	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	137,560	$	61,082	$	41,461	$	102,543	$	155,870	

Operations & Maintenance						
Field Services						
Property Insurance	$	10,000	$	1,956	$	-	$	1,956	$	20,000	
Field Management	$	15,750	$	5,000	$	2,500	$	7,500	$	16,695	
Landscape Maintenance	$	175,000	$	67,680	$	34,998	$	102,678	$	245,000	
Landscape Replacement	$	35,000	$	1,640	$	2,617	$	4,257	$	35,000	
Lake Maintenance	$	20,000	$	13,825	$	5,300	$	19,125	$	25,000	
Streetlights	$	20,500	$	9,397	$	4,699	$	14,096	$	25,500	
Electric	$	8,000	$	-	$	4,000	$	4,000	$	8,000	
Water & Sewer	$	90,000	$	10,075	$	5,037	$	15,112	$	20,000	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	15,000	$	3,195	$	1,598	$	4,793	$	15,000	
General Repairs & Maintenance	$	17,000	$	2,526	$	2,500	$	5,026	$	17,000	
Contingency	$	10,000	$	13	$	500	$	513	$	10,000	
Subtotal Field Expenses	$	418,750	$	115,308	$	64,999	$	180,307	$	439,695	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2023	5/31/23	4 Months	9/30/23	FY2024	

Amenity Expenses						
Amenity - Electric	$	15,000	$	-	$	7,500	$	7,500	$	15,000	
Amenity - Water	$	10,000	$	-	$	5,000	$	5,000	$	10,000	
Internet	$	3,000	$	-	$	1,500	$	1,500	$	3,000	
Pest Control	$	720	$	-	$	360	$	360	$	720	
Janitorial Service	$	7,400	$	800	$	400	$	1,200	$	15,000	
Security Services	$	30,000	$	-	$	15,000	$	15,000	$	34,000	
Pool Maintenance	$	20,200	$	-	$	10,100	$	10,100	$	36,000	
Amenity Repairs & Maintenance	$	15,000	$	-	$	7,500	$	7,500	$	15,000	
Amenity Access Management	$	5,000	$	-	$	2,500	$	2,500	$	6,750	
Contingency	$	10,000	$	-	$	5,000	$	5,000	$	10,000	
Subtotal Amenity Expenses	$	116,320	$	800	$	54,860	$	55,660	$	145,470	
						
Total Operations & Maintenance	$	535,070	$	116,108	$	119,859	$	235,967	$	585,165	

Other Financing Sources & Uses						
Capital Reserves	$	29,395	$	-	$	29,395	$	29,395	$	51,975	
Total Other Expenses	$	29,395	$	-	$	29,395	$	29,395	$	51,975	
						
Total Expenditures	$	702,025	$	177,190	$	190,715	$	367,905	$	793,010	
						
Excess Revenues/(Expenditures)	$	-	$	508,647	$	(190,715)	$	317,932	$	-	

Net Assessments	
$	793,010	
Add: Discounts & Collections 7%		$59,689 	
Gross Assessments		$852,699 	
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Platted	1013.00	1013	1.00	$658,446.94	$650.00	$698.92	
Platted - Chateau at Astonia	174.00	232	0.75	$113,099.47	$487.50	$524.19	
Unplatted Direct - Pine Tree Trail	33.02	168	0.20	$21,463.71	$127.76	$137.38	
Total ERU's	1220.02	1413		$793,010.12			

REVENUES:

Assessments

The District will levy a non-ad valorem assessment on all assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year.

EXPENDITURES:

Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District has contracted to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District contracted with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2020, Series 2021 (Area 2 and North Parcel) and anticipated bonds.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2020, Series 2021 bond series and anticipated bonds.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ Series 2020, Series 2021 (Area 2 and North Parcel) bonds and anticipated bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc

Telephone

Telephone and fax machine.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages.

Copies

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Contingency

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for $175. This is the only expense under this category for the District.

Operations & Maintenance:

Field Services

Property Insurance

The District’s property insurance coverages.

Field Management

Represents the costs of contract services that provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Lake Maintenance

Represents monthly aquatic management services for inspection and treatment of lakes throughout the District.

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenses

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Internet

Internet service will be added for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the costs to provide janitorial services and supplies for the District’s amenity facilities.

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents the costs of regular cleaning and treatments of the District’s pool.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Amenity Access Management

Represents the cost of managing access to the District’s amenity facilities.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenses:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2023	5/31/23	4 Months	9/30/23	FY2024	
Revenues
Carry Forward Surplus	
$	-	
$	-	
$	-	
$	-	
$	29,395	
Total Revenues	$	$	-	$	-	$	-	$	29,395	
Expenditures						
Capital Outlay	$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$	$	-	$	-	$	-	$	-	
Other Financing Sources & Uses 					
Transfer In/(Out)	$	29,395	$	-	$	29,395	$	29,395	$	51,975	
Total Other Sources/(Uses)	$	29,395	$	-	$	29,395	$	29,395	$	51,975	
					
Excess Revenues/(Expenditures)	$	29,395	$	-	$	29,395	$	29,395	$	81,370	

Proposed Budget Capital Reserve

-

-

Proposed Budget Debt Service Fund Series 2020

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2023	5/31/23	4 Months	9/30/23	FY2024	

Revenues							

Assessments - On Roll	
$	217,578	
$	218,525	
$	-	
$	218,525	
$	220,403	
Interest Income	$	-	$	7,085	$	3,542	$	10,627	$	-	
Carry Forward Surplus	$	75,778	$	77,328	$	-	$	77,328	$	78,762	
Total Revenues	$	293,357	$	302,938	$	3,542	$	306,480	$	299,165	

Expenses
Interest- 11/01	

$	71,450	

$	71,450	

$	-	

$	71,450	

$	70,319	
Special Call - 11/01	$	-	$	5,000	$	-	$	5,000	$	-	
Principal - 05/01	$	75,000	$	75,000	$	-	$	75,000	$	75,000	
Interest - 05/01	$	71,450	$	71,350	$	-	$	71,350	$	70,319	
Total Expenditures	$	217,900	$	222,800	$	-	$	222,800	$	215,638	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	(4,918)	$	-	$	(4,918)	$	-	
Total Other Financing Sources/(Uses)	$	-	$	(4,918)	$	-	$	(4,918)	$	-	
						
Excess Revenues/(Expenditures)	$	75,457	$	75,219	$	3,542	$	78,762	$	83,527	

*Carry forward less amount in Reserve funds.						
				Series 2020		
Interest - 11/01 	$69,288	
Total 	$69,288	

Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - 40'	58.40	73	0.80	$72,967.89	$1,000	$1,075	
Single Family - 50'	118.00	118	1.00	$147,435.11	$1,249	$1,343	
Total ERU's	176.40	191		$220,403.00			

Date	Balance	Prinicpal	Interest	Total

05/01/23	$	3,705,000.00	$	75,000.00	$	71,350.00		
11/01/23	$	3,630,000.00	$	-	$	70,318.75	$	216,668.75	
05/01/24	$	3,630,000.00	$	75,000.00	$	70,318.75		
11/01/24	$	3,555,000.00	$	-	$	69,287.50	$	214,606.25	
05/01/25	$	3,555,000.00	$	75,000.00	$	69,287.50		
11/01/25	$	3,480,000.00	$	-	$	68,256.25	$	212,543.75	
05/01/26	$	3,480,000.00	$	80,000.00	$	68,256.25		
11/01/26	$	3,400,000.00	$	-	$	66,906.25	$	215,162.50	
05/01/27	$	3,400,000.00	$	85,000.00	$	66,906.25		
11/01/27	$	3,315,000.00	$	-	$	65,471.88	$	217,378.13	
05/01/28	$	3,315,000.00	$	85,000.00	$	65,471.88		
11/01/28	$	3,230,000.00	$	-	$	64,037.50	$	214,509.38	
05/01/29	$	3,230,000.00	$	90,000.00	$	64,037.50		
11/01/29	$	3,140,000.00	$	-	$	62,518.75	$	216,556.25	
05/01/30	$	3,140,000.00	$	90,000.00	$	62,518.75		
11/01/30	$	3,050,000.00	$	-	$	61,000.00	$	213,518.75	
05/01/31	$	3,050,000.00	$	95,000.00	$	61,000.00		
11/01/31	$	2,955,000.00	$	-	$	59,100.00	$	215,100.00	
05/01/32	$	2,955,000.00	$	100,000.00	$	59,100.00		
11/01/32	$	2,855,000.00	$	-	$	57,100.00	$	216,200.00	
05/01/33	$	2,855,000.00	$	105,000.00	$	57,100.00		
11/01/33	$	2,750,000.00	$	-	$	55,000.00	$	217,100.00	
05/01/34	$	2,750,000.00	$	105,000.00	$	55,000.00		
11/01/34	$	2,645,000.00	$	-	$	52,900.00	$	212,900.00	
05/01/35	$	2,645,000.00	$	110,000.00	$	52,900.00		
11/01/35	$	2,535,000.00	$	-	$	50,700.00	$	213,600.00	

Date		Balance	Prinicpal	Interest	Total	

05/01/36	
$	
2,535,000.00	
$	115,000.00	
$	50,700.00		
11/01/36	$	2,420,000.00	$	-	$	48,400.00	$	214,100.00	
05/01/37	$	2,420,000.00	$	120,000.00	$	48,400.00		
11/01/37	$	2,300,000.00	$	-	$	46,000.00	$	214,400.00	
05/01/38	$	2,300,000.00	$	125,000.00	$	46,000.00		
11/01/38	$	2,175,000.00	$	-	$	43,500.00	$	214,500.00	
05/01/39	$	2,175,000.00	$	130,000.00	$	43,500.00		
11/01/39	$	2,045,000.00	$	-	$	40,900.00	$	214,400.00	
05/01/40	$	2,045,000.00	$	135,000.00	$	40,900.00		
11/01/40	$	1,910,000.00	$	-	$	38,200.00	$	214,100.00	
05/01/41	$	1,910,000.00	$	140,000.00	$	38,200.00		
11/01/41	$	1,770,000.00	$	-	$	35,400.00	$	213,600.00	
05/01/42	$	1,770,000.00	$	145,000.00	$	35,400.00		
11/01/42	$	1,625,000.00	$	-	$	32,500.00	$	212,900.00	
05/01/43	$	1,625,000.00	$	155,000.00	$	32,500.00		
11/01/43	$	1,470,000.00	$	-	$	29,400.00	$	216,900.00	
05/01/44	$	1,470,000.00	$	160,000.00	$	29,400.00		
11/01/44	$	1,310,000.00	$	-	$	26,200.00	$	215,600.00	
05/01/45	$	1,310,000.00	$	165,000.00	$	26,200.00		
11/01/45	$	1,145,000.00	$	-	$	22,900.00	$	214,100.00	
05/01/46	$	1,145,000.00	$	175,000.00	$	22,900.00		
11/01/46	$	970,000.00	$	-	$	19,400.00	$	217,300.00	
05/01/47	$	970,000.00	$	180,000.00	$	19,400.00		
11/01/47	$	790,000.00	$	-	$	15,800.00	$	215,200.00	
05/01/48	$	790,000.00	$	185,000.00	$	15,800.00	$	-	
11/01/48	$	605,000.00	$	-	$	12,100.00	$	212,900.00	
05/01/49	$	605,000.00	$	195,000.00	$	12,100.00	$	-	
11/01/49	$	410,000.00	$	-	$	8,200.00	$	215,300.00	
05/01/50	$	410,000.00	$	200,000.00	$	8,200.00	$	-	
11/01/50	$	210,000.00	$	-	$	4,200.00	$	212,400.00	
05/01/51	$	210,000.00	$	210,000.00	$	4,200.00	$	214,200.00	
			$	3,705,000.00	$	2,522,743.75	$	6,227,743.75	

Astonia
Community Development District

Proposed Budget Debt Service Fund Series 2021

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2023	5/31/23	4 Months	9/30/23	FY2024	

Revenues							

Assessments	
$	558,040	
$	560,151	
$	-	
$	560,151	
$	558,500	
Interest Income	$	-	$	17,767	$	8,883	$	26,650	$	-	
Carry Forward Surplus	$	182,703	$	175,716	$	-	$	175,716	$	204,197	
Total Revenues	$	740,743	$	753,633	$	8,883	$	762,517	$	762,697	

Expenses						
Interest- 11/01	$	176,660	$	176,660	$	-	$	176,660	$	174,098	
Principal - 05/01	$	205,000	$	205,000	$	-	$	205,000	$	210,000	
Interest - 05/01	$	176,660	$	176,660	$	-	$	176,660	$	174,098	
Total Expenditures	$	558,320	$	558,320	$	-	$	558,320	$	558,195	
						
Excess Revenues/(Expenditures)	$	182,423	$	195,313	$	8,883	$	204,197	$	204,502	

*Carry forward less amount in Reserve funds.						
				Series 2021 Interest - 11/01	
	$171,473		
Total 	$171,473	

Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - 40'	172.80	216	0.80	$216,000.00	$1,000	$1,075	
Single Family - 50'	274.00	274	1.00	$342,500.00	$1,250	$1,344	
Total ERU's	446.80	490		$558,500.00			

11/01/22	$	10,065,000.00	$	-	$	176,660.00	$	353,320.00	
05/01/23	$	10,065,000.00	$	205,000.00	$	176,660.00		
11/01/23	$	9,860,000.00	$	-	$	174,097.50	$	555,757.50	
05/01/24	$	9,860,000.00	$	210,000.00	$	174,097.50		
11/01/24	$	9,650,000.00	$	-	$	171,472.50	$	555,570.00	
05/01/25	$	9,650,000.00	$	215,000.00	$	171,472.50		
11/01/25	$	9,215,000.00	$	-	$	168,785.00	$	555,257.50	
05/01/26	$	9,215,000.00	$	220,000.00	$	168,785.00		
11/01/26	$	9,215,000.00	$	-	$	166,035.00	$	554,820.00	
05/01/27	$	9,215,000.00	$	225,000.00	$	166,035.00		
11/01/27	$	8,990,000.00	$	-	$	162,660.00	$	553,695.00	
05/01/28	$	8,990,000.00	$	235,000.00	$	162,660.00		
11/01/28	$	8,755,000.00	$	-	$	159,135.00	$	556,795.00	
05/01/29	$	8,755,000.00	$	240,000.00	$	159,135.00		
11/01/29	$	8,515,000.00	$	-	$	155,535.00	$	554,670.00	
05/01/30	$	8,515,000.00	$	250,000.00	$	155,535.00		
11/01/30	$	8,265,000.00	$	-	$	151,785.00	$	557,320.00	
05/01/31	$	8,265,000.00	$	255,000.00	$	151,785.00		
11/01/31	$	8,010,000.00	$	-	$	147,960.00	$	554,745.00	
05/01/32	$	8,010,000.00	$	265,000.00	$	147,960.00		
11/01/32	$	7,745,000.00	$	-	$	143,720.00	$	556,680.00	
05/01/33	$	7,745,000.00	$	275,000.00	$	143,720.00		
11/01/33	$	7,470,000.00	$	-	$	139,320.00	$	558,040.00	
05/01/34	$	7,470,000.00	$	280,000.00	$	139,320.00		
11/01/34	$	7,190,000.00	$	-	$	134,840.00	$	554,160.00	
05/01/35	$	7,190,000.00	$	290,000.00	$	134,840.00		
11/01/35	$	6,900,000.00	$	-	$	130,200.00	$	555,040.00	

05/01/36	$	6,900,000.00	$	300,000.00	$	130,200.00		
11/01/36	$	6,600,000.00	$	-	$	125,400.00	$	555,600.00	
05/01/37	$	6,600,000.00	$	310,000.00	$	125,400.00		
11/01/37	$	6,290,000.00	$	-	$	120,440.00	$	555,840.00	
05/01/38	$	6,290,000.00	$	320,000.00	$	120,440.00		
11/01/38	$	5,970,000.00	$	-	$	115,320.00	$	555,760.00	
05/01/39	$	5,970,000.00	$	330,000.00	$	115,320.00		
11/01/39	$	5,640,000.00	$	-	$	110,040.00	$	555,360.00	
05/01/40	$	5,640,000.00	$	340,000.00	$	110,040.00		
11/01/40	$	5,300,000.00	$	-	$	104,600.00	$	554,640.00	
05/01/41	$	5,300,000.00	$	350,000.00	$	104,600.00		
11/01/41	$	4,950,000.00	$	-	$	99,000.00	$	553,600.00	
05/01/42	$	4,950,000.00	$	365,000.00	$	99,000.00		
11/01/42	$	4,585,000.00	$	-	$	91,700.00	$	555,700.00	
05/01/43	$	4,585,000.00	$	380,000.00	$	91,700.00		
11/01/43	$	4,205,000.00	$	-	$	84,100.00	$	555,800.00	
05/01/44	$	4,205,000.00	$	395,000.00	$	84,100.00		
11/01/44	$	3,810,000.00	$	-	$	76,200.00	$	555,300.00	
05/01/45	$	3,810,000.00	$	410,000.00	$	76,200.00		
11/01/45	$	3,400,000.00	$	-	$	68,000.00	$	554,200.00	
05/01/46	$	3,400,000.00	$	430,000.00	$	68,000.00		
11/01/46	$	2,970,000.00	$	-	$	59,400.00	$	557,400.00	
05/01/47	$	2,970,000.00	$	445,000.00	$	59,400.00		
11/01/47	$	2,525,000.00	$	-	$	50,500.00	$	554,900.00	
05/01/48	$	2,525,000.00	$	465,000.00	$	50,500.00	$	-	
11/01/48	$	2,060,000.00	$	-	$	41,200.00	$	556,700.00	
05/01/49	$	2,060,000.00	$	485,000.00	$	41,200.00	$	-	
11/01/49	$	1,575,000.00	$	-	$	31,500.00	$	557,700.00	
05/01/50	$	1,575,000.00	$	505,000.00	$	31,500.00	$	-	
11/01/50	$	1,070,000.00	$	-	$	21,400.00	$	557,900.00	
05/01/51	$	1,070,000.00	$	525,000.00	$	21,400.00		
11/01/51	$	545,000.00	$	-	$	10,900.00	$	557,300.00	
05/01/52	$	545,000.00	$	545,000.00	$	10,900.00	$	555,900.00	
			$	10,065,000.00	$	6,783,810.00	$	17,025,470.00	

Astonia
Community Development District

Proposed Budget Debt Service Fund
Series 2021 North Parcel

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2023	5/31/23	4 Months	9/30/23	FY2024	

Revenues							

Assessments	
$	395,373	
$	396,629	
$	-	
$	396,629	
$	395,460	
Interest Income	$	-	$	13,004	$	6,502	$	19,505	$	-	
Carry Forward Surplus	$	126,336	$	325,373	$	-	$	325,373	$	149,761	
Total Revenues	$	521,709	$	735,006	$	6,502	$	741,508	$	545,221	

Expenses
Interest- 11/01	

$	122,030	

$	122,030	

$	-	

$	122,030	

$	120,155	
Principal - 05/01	$	150,000	$	150,000	$	-	$	150,000	$	155,000	
Interest - 05/01	$	122,030	$	122,030	$	-	$	122,030	$	120,155	
Total Expenditures	$	394,060	$	394,060	$	-	$	394,060	$	395,310	

Other Financing Sources/(Uses)						

Transfer In/(Out)	$	-	$	(197,686)	
$	-	
$	(197,686)	
$	-	
Total Other Financing Sources/(Uses)	$	-	$	(197,686)	$	-	$	(197,686)	$	-	

Excess Revenues/(Expenditures)	$	127,649	$	143,260	$	6,502	$	149,761	$	149,911	

*Carry forward less amount in Reserve funds.						
				Series 2021		
					Interest - 11/01 	
Total 		$118,218	
$118,218		
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - 40'	111.20	139	0.80	$144,560.00	$1,040	$1,118	
Single Family - 50'	193.00	193	1.00	$250,900.00	$1,300	$1,398	
Total ERU's	304.20	332		$395,460.00			

11/01/22	$	7,010,000.00	$	-	$	122,030.00	$	390,872.50	
05/01/23	$	7,010,000.00	$	150,000.00	$	122,030.00		
11/01/23	$	6,860,000.00	$	-	$	120,155.00	$	392,185.00	
05/01/24	$	6,860,000.00	$	155,000.00	$	120,155.00		
11/01/24	$	6,705,000.00	$	-	$	118,217.50	$	393,372.50	
05/01/25	$	6,705,000.00	$	160,000.00	$	118,217.50		
11/01/25	$	6,380,000.00	$	-	$	116,217.50	$	394,435.00	
05/01/26	$	6,380,000.00	$	165,000.00	$	116,217.50		
11/01/26	$	6,380,000.00	$	-	$	114,155.00	$	395,372.50	
05/01/27	$	6,380,000.00	$	165,000.00	$	114,155.00		
11/01/27	$	6,215,000.00	$	-	$	111,680.00	$	390,835.00	
05/01/28	$	6,215,000.00	$	170,000.00	$	111,680.00		
11/01/28	$	6,045,000.00	$	-	$	109,130.00	$	390,810.00	
05/01/29	$	6,045,000.00	$	175,000.00	$	109,130.00		
11/01/29	$	5,870,000.00	$	-	$	106,505.00	$	390,635.00	
05/01/30	$	5,870,000.00	$	185,000.00	$	106,505.00		
11/01/30	$	5,685,000.00	$	-	$	103,730.00	$	395,235.00	
05/01/31	$	5,685,000.00	$	190,000.00	$	103,730.00		
11/01/31	$	5,495,000.00	$	-	$	100,880.00	$	394,610.00	
05/01/32	$	5,495,000.00	$	195,000.00	$	100,880.00		
11/01/32	$	5,300,000.00	$	-	$	97,760.00	$	393,640.00	
05/01/33	$	5,300,000.00	$	200,000.00	$	97,760.00		
11/01/33	$	5,100,000.00	$	-	$	94,560.00	$	392,320.00	
05/01/34	$	5,100,000.00	$	205,000.00	$	94,560.00		
11/01/34	$	4,895,000.00	$	-	$	91,280.00	$	390,840.00	
05/01/35	$	4,895,000.00	$	215,000.00	$	91,280.00		
11/01/35	$	4,680,000.00	$	-	$	87,840.00	$	394,120.00	

05/01/36	$	4,680,000.00	$	220,000.00	$	87,840.00		
11/01/36	$	4,460,000.00	$	-	$	84,320.00	$	392,160.00	
05/01/37	$	4,460,000.00	$	230,000.00	$	84,320.00		
11/01/37	$	4,230,000.00	$	-	$	80,640.00	$	394,960.00	
05/01/38	$	4,230,000.00	$	235,000.00	$	80,640.00		
11/01/38	$	3,995,000.00	$	-	$	76,880.00	$	392,520.00	
05/01/39	$	3,995,000.00	$	245,000.00	$	76,880.00		
11/01/39	$	3,750,000.00	$	-	$	72,960.00	$	394,840.00	
05/01/40	$	3,750,000.00	$	250,000.00	$	72,960.00		
11/01/40	$	3,500,000.00	$	-	$	68,960.00	$	391,920.00	
05/01/41	$	3,500,000.00	$	260,000.00	$	68,960.00		
11/01/41	$	3,240,000.00	$	-	$	64,800.00	$	393,760.00	
05/01/42	$	3,240,000.00	$	270,000.00	$	64,800.00		
11/01/42	$	2,970,000.00	$	-	$	59,400.00	$	394,200.00	
05/01/43	$	2,970,000.00	$	280,000.00	$	59,400.00		
11/01/43	$	2,690,000.00	$	-	$	53,800.00	$	393,200.00	
05/01/44	$	2,690,000.00	$	290,000.00	$	53,800.00		
11/01/44	$	2,400,000.00	$	-	$	48,000.00	$	391,800.00	
05/01/45	$	2,400,000.00	$	305,000.00	$	48,000.00		
11/01/45	$	2,095,000.00	$	-	$	41,900.00	$	394,900.00	
05/01/46	$	2,095,000.00	$	315,000.00	$	41,900.00		
11/01/46	$	1,780,000.00	$	-	$	35,600.00	$	392,500.00	
05/01/47	$	1,780,000.00	$	330,000.00	$	35,600.00		
11/01/47	$	1,450,000.00	$	-	$	29,000.00	$	394,600.00	
05/01/48	$	1,450,000.00	$	340,000.00	$	29,000.00	$	-	
11/01/48	$	1,110,000.00	$	-	$	22,200.00	$	391,200.00	
05/01/49	$	1,110,000.00	$	355,000.00	$	22,200.00	$	-	
11/01/49	$	755,000.00	$	-	$	15,100.00	$	392,300.00	
05/01/50	$	755,000.00	$	370,000.00	$	15,100.00	$	-	
11/01/50	$	385,000.00	$	-	$	7,700.00	$	392,800.00	
05/01/51	$	385,000.00	$	385,000.00	$	7,700.00	$	392,700.00	

$

7,010,000.00	$

4,510,800.00	$

11,789,642.50

Section B

Section 1

RESOLUTION 2023-14

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2023/2024; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Astonia Community Development District (“District”) is a local unit of special- purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Polk County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”), attached hereto as Exhibit “A;” and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2023/2024; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform

Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit “B;” and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The provision of the services, facilities, and operations as described in Exhibit “A” confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibits “A” and “B,” and is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

SECTION 3.	Collection and Enforcement; Penalties; Interest.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits “A” and “B.”

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Assessments directly collected by the District are due in full on December 1, 2023; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than October 1, 2023, 25% due no later than February 1, 2024 and 25% due no later than May 1, 2024. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2023/2024, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.

Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified for collection. That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5. Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution, and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED THIS 12TH DAY OF JULY 2023.

ATTEST:	ASTONIA COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A:	Budget
Exhibit B:	Assessment Roll (Uniform Method)
Assessment Roll (Direct Collect)

Astonia
Community Development District

Proposed Budget
FY 2024

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Capital Reserve	

9	

Debt Service Fund-Series 2020	

10-11	

Amortization Schedule	

12	

Debt Service Fund-Series 2021	

13-14	

Amortization Schedule	

15	

Debt Service Fund-Series 2021 North Parcel	

16-17	

Amortization Schedule	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2023	5/31/23	4 Months	9/30/23	FY2024	
Revenues						
Assessments - Tax Roll	$	658,449	$	660,392	$	-	$	660,392	$	771,546	
Assessments - Direct	$	-	$	-	$	-	$	-	$	21,464	
Assessments - Lot Closings	$	-	$	389	$	-	$	389	$	-	
Developer Contributions	$	43,576	$	25,000	$	-	$	25,000	$	-	
Miscellaneous Income	$	-	$	56	$	-	$56	$	-	
Total Revenues	$	702,025	$	685,837	$	-	$	685,837	$	793,010	
Expenditures						
Administrative						
Supervisor Fees	$	12,000	$	-	$	4,000	$	4,000	$	12,000	
Engineering	$	15,000	$	500	$	2,500	$	3,000	$	15,000	
Attorney	$	25,000	$	5,481	$	3,915	$	9,397	$	25,000	
Annual Audit	$	5,500	$	5,500	$	-	$	5,500	$	6,600	
Assessment Administration	$	5,000	$	5,000	$	-	$	5,000	$	6,500	
Arbitrage	$	900	$	-	$	1,350	$	1,350	$	2,250	
Dissemination	$	7,000	$	4,667	$	2,667	$	7,333	$	9,500	
Trustee Fees	$	7,000	$	4,041	$	7,004	$	11,044	$	19,126	
Management Fees	$	37,853	$	25,235	$	12,617	$	37,853	$	40,124	
Information Technology	$	1,800	$	1,200	$	600	$	1,800	$	1,800	
Website Maintenance	$	1,200	$	800	$	400	$	1,200	$	1,200	
Telephone	$	100	$	-	$	50	$	50	$	100	
Postage & Delivery	$	500	$	429	$	215	$	644	$	900	
Insurance	$	5,822	$	5,563	$	-	$	5,563	$	6,695	
Copies	$	500	$	22	$	25	$	47	$	200	
Legal Advertising	$	9,000	$	2,134	$	5,947	$	8,081	$	6,250	
Contingency	$	2,200	$	321	$	161	$	482	$	2,200	
Office Supplies	$	350	$	14	$	11	$	26	$	250	
Travel Per Diem	$	660	$	-	$	-	$	-	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	137,560	$	61,082	$	41,461	$	102,543	$	155,870	

Operations & Maintenance						
Field Services						
Property Insurance	$	10,000	$	1,956	$	-	$	1,956	$	20,000	
Field Management	$	15,750	$	5,000	$	2,500	$	7,500	$	16,695	
Landscape Maintenance	$	175,000	$	67,680	$	34,998	$	102,678	$	245,000	
Landscape Replacement	$	35,000	$	1,640	$	2,617	$	4,257	$	35,000	
Lake Maintenance	$	20,000	$	13,825	$	5,300	$	19,125	$	25,000	
Streetlights	$	20,500	$	9,397	$	4,699	$	14,096	$	25,500	
Electric	$	8,000	$	-	$	4,000	$	4,000	$	8,000	
Water & Sewer	$	90,000	$	10,075	$	5,037	$	15,112	$	20,000	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	15,000	$	3,195	$	1,598	$	4,793	$	15,000	
General Repairs & Maintenance	$	17,000	$	2,526	$	2,500	$	5,026	$	17,000	
Contingency	$	10,000	$	13	$	500	$	513	$	10,000	
Subtotal Field Expenses	$	418,750	$	115,308	$	64,999	$	180,307	$	439,695	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2023	5/31/23	4 Months	9/30/23	FY2024	

Amenity Expenses						
Amenity - Electric	$	15,000	$	-	$	7,500	$	7,500	$	15,000	
Amenity - Water	$	10,000	$	-	$	5,000	$	5,000	$	10,000	
Internet	$	3,000	$	-	$	1,500	$	1,500	$	3,000	
Pest Control	$	720	$	-	$	360	$	360	$	720	
Janitorial Service	$	7,400	$	800	$	400	$	1,200	$	15,000	
Security Services	$	30,000	$	-	$	15,000	$	15,000	$	34,000	
Pool Maintenance	$	20,200	$	-	$	10,100	$	10,100	$	36,000	
Amenity Repairs & Maintenance	$	15,000	$	-	$	7,500	$	7,500	$	15,000	
Amenity Access Management	$	5,000	$	-	$	2,500	$	2,500	$	6,750	
Contingency	$	10,000	$	-	$	5,000	$	5,000	$	10,000	
Subtotal Amenity Expenses	$	116,320	$	800	$	54,860	$	55,660	$	145,470	
						
Total Operations & Maintenance	$	535,070	$	116,108	$	119,859	$	235,967	$	585,165	

Other Financing Sources & Uses						
Capital Reserves	$	29,395	$	-	$	29,395	$	29,395	$	51,975	
Total Other Expenses	$	29,395	$	-	$	29,395	$	29,395	$	51,975	
						
Total Expenditures	$	702,025	$	177,190	$	190,715	$	367,905	$	793,010	
						
Excess Revenues/(Expenditures)	$	-	$	508,647	$	(190,715)	$	317,932	$	-	

Net Assessments	
$	793,010	
Add: Discounts & Collections 7%		$59,689 	
Gross Assessments		$852,699 	
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Platted	1013.00	1013	1.00	$658,446.94	$650.00	$698.92	
Platted - Chateau at Astonia	174.00	232	0.75	$113,099.47	$487.50	$524.19	
Unplatted Direct - Pine Tree Trail	33.02	168	0.20	$21,463.71	$127.76	$137.38	
Total ERU's	1220.02	1413		$793,010.12			

REVENUES:

Assessments

The District will levy a non-ad valorem assessment on all assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year.

EXPENDITURES:

Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District has contracted to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District contracted with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2020, Series 2021 (Area 2 and North Parcel) and anticipated bonds.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2020, Series 2021 bond series and anticipated bonds.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ Series 2020, Series 2021 (Area 2 and North Parcel) bonds and anticipated bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc

Telephone

Telephone and fax machine.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages.

Copies

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Contingency

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for $175. This is the only expense under this category for the District.

Operations & Maintenance:

Field Services

Property Insurance

The District’s property insurance coverages.

Field Management

Represents the costs of contract services that provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Lake Maintenance

Represents monthly aquatic management services for inspection and treatment of lakes throughout the District.

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenses

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Internet

Internet service will be added for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents the costs to provide janitorial services and supplies for the District’s amenity facilities.

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents the costs of regular cleaning and treatments of the District’s pool.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Amenity Access Management

Represents the cost of managing access to the District’s amenity facilities.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenses:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2023	5/31/23	4 Months	9/30/23	FY2024	
Revenues
Carry Forward Surplus	
$	-	
$	-	
$	-	
$	-	
$	29,395	
Total Revenues	$	$	-	$	-	$	-	$	29,395	
Expenditures						
Capital Outlay	$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$	$	-	$	-	$	-	$	-	
Other Financing Sources & Uses 					
Transfer In/(Out)	$	29,395	$	-	$	29,395	$	29,395	$	51,975	
Total Other Sources/(Uses)	$	29,395	$	-	$	29,395	$	29,395	$	51,975	
					
Excess Revenues/(Expenditures)	$	29,395	$	-	$	29,395	$	29,395	$	81,370	

Proposed Budget Capital Reserve

-

-

Proposed Budget Debt Service Fund Series 2020

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2023	5/31/23	4 Months	9/30/23	FY2024	

Revenues							

Assessments - On Roll	
$	217,578	
$	218,525	
$	-	
$	218,525	
$	220,403	
Interest Income	$	-	$	7,085	$	3,542	$	10,627	$	-	
Carry Forward Surplus	$	75,778	$	77,328	$	-	$	77,328	$	78,762	
Total Revenues	$	293,357	$	302,938	$	3,542	$	306,480	$	299,165	

Expenses
Interest- 11/01	

$	71,450	

$	71,450	

$	-	

$	71,450	

$	70,319	
Special Call - 11/01	$	-	$	5,000	$	-	$	5,000	$	-	
Principal - 05/01	$	75,000	$	75,000	$	-	$	75,000	$	75,000	
Interest - 05/01	$	71,450	$	71,350	$	-	$	71,350	$	70,319	
Total Expenditures	$	217,900	$	222,800	$	-	$	222,800	$	215,638	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	(4,918)	$	-	$	(4,918)	$	-	
Total Other Financing Sources/(Uses)	$	-	$	(4,918)	$	-	$	(4,918)	$	-	
						
Excess Revenues/(Expenditures)	$	75,457	$	75,219	$	3,542	$	78,762	$	83,527	

*Carry forward less amount in Reserve funds.						
				Series 2020		
Interest - 11/01 	$69,288	
Total 	$69,288	

Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - 40'	58.40	73	0.80	$72,967.89	$1,000	$1,075	
Single Family - 50'	118.00	118	1.00	$147,435.11	$1,249	$1,343	
Total ERU's	176.40	191		$220,403.00			

Date	Balance	Prinicpal	Interest	Total

05/01/23	$	3,705,000.00	$	75,000.00	$	71,350.00		
11/01/23	$	3,630,000.00	$	-	$	70,318.75	$	216,668.75	
05/01/24	$	3,630,000.00	$	75,000.00	$	70,318.75		
11/01/24	$	3,555,000.00	$	-	$	69,287.50	$	214,606.25	
05/01/25	$	3,555,000.00	$	75,000.00	$	69,287.50		
11/01/25	$	3,480,000.00	$	-	$	68,256.25	$	212,543.75	
05/01/26	$	3,480,000.00	$	80,000.00	$	68,256.25		
11/01/26	$	3,400,000.00	$	-	$	66,906.25	$	215,162.50	
05/01/27	$	3,400,000.00	$	85,000.00	$	66,906.25		
11/01/27	$	3,315,000.00	$	-	$	65,471.88	$	217,378.13	
05/01/28	$	3,315,000.00	$	85,000.00	$	65,471.88		
11/01/28	$	3,230,000.00	$	-	$	64,037.50	$	214,509.38	
05/01/29	$	3,230,000.00	$	90,000.00	$	64,037.50		
11/01/29	$	3,140,000.00	$	-	$	62,518.75	$	216,556.25	
05/01/30	$	3,140,000.00	$	90,000.00	$	62,518.75		
11/01/30	$	3,050,000.00	$	-	$	61,000.00	$	213,518.75	
05/01/31	$	3,050,000.00	$	95,000.00	$	61,000.00		
11/01/31	$	2,955,000.00	$	-	$	59,100.00	$	215,100.00	
05/01/32	$	2,955,000.00	$	100,000.00	$	59,100.00		
11/01/32	$	2,855,000.00	$	-	$	57,100.00	$	216,200.00	
05/01/33	$	2,855,000.00	$	105,000.00	$	57,100.00		
11/01/33	$	2,750,000.00	$	-	$	55,000.00	$	217,100.00	
05/01/34	$	2,750,000.00	$	105,000.00	$	55,000.00		
11/01/34	$	2,645,000.00	$	-	$	52,900.00	$	212,900.00	
05/01/35	$	2,645,000.00	$	110,000.00	$	52,900.00		
11/01/35	$	2,535,000.00	$	-	$	50,700.00	$	213,600.00	

Date		Balance	Prinicpal	Interest	Total	

05/01/36	
$	
2,535,000.00	
$	115,000.00	
$	50,700.00		
11/01/36	$	2,420,000.00	$	-	$	48,400.00	$	214,100.00	
05/01/37	$	2,420,000.00	$	120,000.00	$	48,400.00		
11/01/37	$	2,300,000.00	$	-	$	46,000.00	$	214,400.00	
05/01/38	$	2,300,000.00	$	125,000.00	$	46,000.00		
11/01/38	$	2,175,000.00	$	-	$	43,500.00	$	214,500.00	
05/01/39	$	2,175,000.00	$	130,000.00	$	43,500.00		
11/01/39	$	2,045,000.00	$	-	$	40,900.00	$	214,400.00	
05/01/40	$	2,045,000.00	$	135,000.00	$	40,900.00		
11/01/40	$	1,910,000.00	$	-	$	38,200.00	$	214,100.00	
05/01/41	$	1,910,000.00	$	140,000.00	$	38,200.00		
11/01/41	$	1,770,000.00	$	-	$	35,400.00	$	213,600.00	
05/01/42	$	1,770,000.00	$	145,000.00	$	35,400.00		
11/01/42	$	1,625,000.00	$	-	$	32,500.00	$	212,900.00	
05/01/43	$	1,625,000.00	$	155,000.00	$	32,500.00		
11/01/43	$	1,470,000.00	$	-	$	29,400.00	$	216,900.00	
05/01/44	$	1,470,000.00	$	160,000.00	$	29,400.00		
11/01/44	$	1,310,000.00	$	-	$	26,200.00	$	215,600.00	
05/01/45	$	1,310,000.00	$	165,000.00	$	26,200.00		
11/01/45	$	1,145,000.00	$	-	$	22,900.00	$	214,100.00	
05/01/46	$	1,145,000.00	$	175,000.00	$	22,900.00		
11/01/46	$	970,000.00	$	-	$	19,400.00	$	217,300.00	
05/01/47	$	970,000.00	$	180,000.00	$	19,400.00		
11/01/47	$	790,000.00	$	-	$	15,800.00	$	215,200.00	
05/01/48	$	790,000.00	$	185,000.00	$	15,800.00	$	-	
11/01/48	$	605,000.00	$	-	$	12,100.00	$	212,900.00	
05/01/49	$	605,000.00	$	195,000.00	$	12,100.00	$	-	
11/01/49	$	410,000.00	$	-	$	8,200.00	$	215,300.00	
05/01/50	$	410,000.00	$	200,000.00	$	8,200.00	$	-	
11/01/50	$	210,000.00	$	-	$	4,200.00	$	212,400.00	
05/01/51	$	210,000.00	$	210,000.00	$	4,200.00	$	214,200.00	
			$	3,705,000.00	$	2,522,743.75	$	6,227,743.75	

Astonia
Community Development District

Proposed Budget Debt Service Fund Series 2021

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2023	5/31/23	4 Months	9/30/23	FY2024	

Revenues							

Assessments	
$	558,040	
$	560,151	
$	-	
$	560,151	
$	558,500	
Interest Income	$	-	$	17,767	$	8,883	$	26,650	$	-	
Carry Forward Surplus	$	182,703	$	175,716	$	-	$	175,716	$	204,197	
Total Revenues	$	740,743	$	753,633	$	8,883	$	762,517	$	762,697	

Expenses						
Interest- 11/01	$	176,660	$	176,660	$	-	$	176,660	$	174,098	
Principal - 05/01	$	205,000	$	205,000	$	-	$	205,000	$	210,000	
Interest - 05/01	$	176,660	$	176,660	$	-	$	176,660	$	174,098	
Total Expenditures	$	558,320	$	558,320	$	-	$	558,320	$	558,195	
						
Excess Revenues/(Expenditures)	$	182,423	$	195,313	$	8,883	$	204,197	$	204,502	

*Carry forward less amount in Reserve funds.						
				Series 2021 Interest - 11/01	
	$171,473		
Total 	$171,473	

Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - 40'	172.80	216	0.80	$216,000.00	$1,000	$1,075	
Single Family - 50'	274.00	274	1.00	$342,500.00	$1,250	$1,344	
Total ERU's	446.80	490		$558,500.00			

11/01/22	$	10,065,000.00	$	-	$	176,660.00	$	353,320.00	
05/01/23	$	10,065,000.00	$	205,000.00	$	176,660.00		
11/01/23	$	9,860,000.00	$	-	$	174,097.50	$	555,757.50	
05/01/24	$	9,860,000.00	$	210,000.00	$	174,097.50		
11/01/24	$	9,650,000.00	$	-	$	171,472.50	$	555,570.00	
05/01/25	$	9,650,000.00	$	215,000.00	$	171,472.50		
11/01/25	$	9,215,000.00	$	-	$	168,785.00	$	555,257.50	
05/01/26	$	9,215,000.00	$	220,000.00	$	168,785.00		
11/01/26	$	9,215,000.00	$	-	$	166,035.00	$	554,820.00	
05/01/27	$	9,215,000.00	$	225,000.00	$	166,035.00		
11/01/27	$	8,990,000.00	$	-	$	162,660.00	$	553,695.00	
05/01/28	$	8,990,000.00	$	235,000.00	$	162,660.00		
11/01/28	$	8,755,000.00	$	-	$	159,135.00	$	556,795.00	
05/01/29	$	8,755,000.00	$	240,000.00	$	159,135.00		
11/01/29	$	8,515,000.00	$	-	$	155,535.00	$	554,670.00	
05/01/30	$	8,515,000.00	$	250,000.00	$	155,535.00		
11/01/30	$	8,265,000.00	$	-	$	151,785.00	$	557,320.00	
05/01/31	$	8,265,000.00	$	255,000.00	$	151,785.00		
11/01/31	$	8,010,000.00	$	-	$	147,960.00	$	554,745.00	
05/01/32	$	8,010,000.00	$	265,000.00	$	147,960.00		
11/01/32	$	7,745,000.00	$	-	$	143,720.00	$	556,680.00	
05/01/33	$	7,745,000.00	$	275,000.00	$	143,720.00		
11/01/33	$	7,470,000.00	$	-	$	139,320.00	$	558,040.00	
05/01/34	$	7,470,000.00	$	280,000.00	$	139,320.00		
11/01/34	$	7,190,000.00	$	-	$	134,840.00	$	554,160.00	
05/01/35	$	7,190,000.00	$	290,000.00	$	134,840.00		
11/01/35	$	6,900,000.00	$	-	$	130,200.00	$	555,040.00	

05/01/36	$	6,900,000.00	$	300,000.00	$	130,200.00		
11/01/36	$	6,600,000.00	$	-	$	125,400.00	$	555,600.00	
05/01/37	$	6,600,000.00	$	310,000.00	$	125,400.00		
11/01/37	$	6,290,000.00	$	-	$	120,440.00	$	555,840.00	
05/01/38	$	6,290,000.00	$	320,000.00	$	120,440.00		
11/01/38	$	5,970,000.00	$	-	$	115,320.00	$	555,760.00	
05/01/39	$	5,970,000.00	$	330,000.00	$	115,320.00		
11/01/39	$	5,640,000.00	$	-	$	110,040.00	$	555,360.00	
05/01/40	$	5,640,000.00	$	340,000.00	$	110,040.00		
11/01/40	$	5,300,000.00	$	-	$	104,600.00	$	554,640.00	
05/01/41	$	5,300,000.00	$	350,000.00	$	104,600.00		
11/01/41	$	4,950,000.00	$	-	$	99,000.00	$	553,600.00	
05/01/42	$	4,950,000.00	$	365,000.00	$	99,000.00		
11/01/42	$	4,585,000.00	$	-	$	91,700.00	$	555,700.00	
05/01/43	$	4,585,000.00	$	380,000.00	$	91,700.00		
11/01/43	$	4,205,000.00	$	-	$	84,100.00	$	555,800.00	
05/01/44	$	4,205,000.00	$	395,000.00	$	84,100.00		
11/01/44	$	3,810,000.00	$	-	$	76,200.00	$	555,300.00	
05/01/45	$	3,810,000.00	$	410,000.00	$	76,200.00		
11/01/45	$	3,400,000.00	$	-	$	68,000.00	$	554,200.00	
05/01/46	$	3,400,000.00	$	430,000.00	$	68,000.00		
11/01/46	$	2,970,000.00	$	-	$	59,400.00	$	557,400.00	
05/01/47	$	2,970,000.00	$	445,000.00	$	59,400.00		
11/01/47	$	2,525,000.00	$	-	$	50,500.00	$	554,900.00	
05/01/48	$	2,525,000.00	$	465,000.00	$	50,500.00	$	-	
11/01/48	$	2,060,000.00	$	-	$	41,200.00	$	556,700.00	
05/01/49	$	2,060,000.00	$	485,000.00	$	41,200.00	$	-	
11/01/49	$	1,575,000.00	$	-	$	31,500.00	$	557,700.00	
05/01/50	$	1,575,000.00	$	505,000.00	$	31,500.00	$	-	
11/01/50	$	1,070,000.00	$	-	$	21,400.00	$	557,900.00	
05/01/51	$	1,070,000.00	$	525,000.00	$	21,400.00		
11/01/51	$	545,000.00	$	-	$	10,900.00	$	557,300.00	
05/01/52	$	545,000.00	$	545,000.00	$	10,900.00	$	555,900.00	
			$	10,065,000.00	$	6,783,810.00	$	17,025,470.00	

Astonia
Community Development District

Proposed Budget Debt Service Fund
Series 2021 North Parcel

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2023	5/31/23	4 Months	9/30/23	FY2024	

Revenues							

Assessments	
$	395,373	
$	396,629	
$	-	
$	396,629	
$	395,460	
Interest Income	$	-	$	13,004	$	6,502	$	19,505	$	-	
Carry Forward Surplus	$	126,336	$	325,373	$	-	$	325,373	$	149,761	
Total Revenues	$	521,709	$	735,006	$	6,502	$	741,508	$	545,221	

Expenses
Interest- 11/01	

$	122,030	

$	122,030	

$	-	

$	122,030	

$	120,155	
Principal - 05/01	$	150,000	$	150,000	$	-	$	150,000	$	155,000	
Interest - 05/01	$	122,030	$	122,030	$	-	$	122,030	$	120,155	
Total Expenditures	$	394,060	$	394,060	$	-	$	394,060	$	395,310	

Other Financing Sources/(Uses)						

Transfer In/(Out)	$	-	$	(197,686)	
$	-	
$	(197,686)	
$	-	
Total Other Financing Sources/(Uses)	$	-	$	(197,686)	$	-	$	(197,686)	$	-	

Excess Revenues/(Expenditures)	$	127,649	$	143,260	$	6,502	$	149,761	$	149,911	

*Carry forward less amount in Reserve funds.						
				Series 2021		
					Interest - 11/01 	
Total 		$118,218	
$118,218		
Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - 40'	111.20	139	0.80	$144,560.00	$1,040	$1,118	
Single Family - 50'	193.00	193	1.00	$250,900.00	$1,300	$1,398	
Total ERU's	304.20	332		$395,460.00			

11/01/22	$	7,010,000.00	$	-	$	122,030.00	$	390,872.50	
05/01/23	$	7,010,000.00	$	150,000.00	$	122,030.00		
11/01/23	$	6,860,000.00	$	-	$	120,155.00	$	392,185.00	
05/01/24	$	6,860,000.00	$	155,000.00	$	120,155.00		
11/01/24	$	6,705,000.00	$	-	$	118,217.50	$	393,372.50	
05/01/25	$	6,705,000.00	$	160,000.00	$	118,217.50		
11/01/25	$	6,380,000.00	$	-	$	116,217.50	$	394,435.00	
05/01/26	$	6,380,000.00	$	165,000.00	$	116,217.50		
11/01/26	$	6,380,000.00	$	-	$	114,155.00	$	395,372.50	
05/01/27	$	6,380,000.00	$	165,000.00	$	114,155.00		
11/01/27	$	6,215,000.00	$	-	$	111,680.00	$	390,835.00	
05/01/28	$	6,215,000.00	$	170,000.00	$	111,680.00		
11/01/28	$	6,045,000.00	$	-	$	109,130.00	$	390,810.00	
05/01/29	$	6,045,000.00	$	175,000.00	$	109,130.00		
11/01/29	$	5,870,000.00	$	-	$	106,505.00	$	390,635.00	
05/01/30	$	5,870,000.00	$	185,000.00	$	106,505.00		
11/01/30	$	5,685,000.00	$	-	$	103,730.00	$	395,235.00	
05/01/31	$	5,685,000.00	$	190,000.00	$	103,730.00		
11/01/31	$	5,495,000.00	$	-	$	100,880.00	$	394,610.00	
05/01/32	$	5,495,000.00	$	195,000.00	$	100,880.00		
11/01/32	$	5,300,000.00	$	-	$	97,760.00	$	393,640.00	
05/01/33	$	5,300,000.00	$	200,000.00	$	97,760.00		
11/01/33	$	5,100,000.00	$	-	$	94,560.00	$	392,320.00	
05/01/34	$	5,100,000.00	$	205,000.00	$	94,560.00		
11/01/34	$	4,895,000.00	$	-	$	91,280.00	$	390,840.00	
05/01/35	$	4,895,000.00	$	215,000.00	$	91,280.00		
11/01/35	$	4,680,000.00	$	-	$	87,840.00	$	394,120.00	

05/01/36	$	4,680,000.00	$	220,000.00	$	87,840.00		
11/01/36	$	4,460,000.00	$	-	$	84,320.00	$	392,160.00	
05/01/37	$	4,460,000.00	$	230,000.00	$	84,320.00		
11/01/37	$	4,230,000.00	$	-	$	80,640.00	$	394,960.00	
05/01/38	$	4,230,000.00	$	235,000.00	$	80,640.00		
11/01/38	$	3,995,000.00	$	-	$	76,880.00	$	392,520.00	
05/01/39	$	3,995,000.00	$	245,000.00	$	76,880.00		
11/01/39	$	3,750,000.00	$	-	$	72,960.00	$	394,840.00	
05/01/40	$	3,750,000.00	$	250,000.00	$	72,960.00		
11/01/40	$	3,500,000.00	$	-	$	68,960.00	$	391,920.00	
05/01/41	$	3,500,000.00	$	260,000.00	$	68,960.00		
11/01/41	$	3,240,000.00	$	-	$	64,800.00	$	393,760.00	
05/01/42	$	3,240,000.00	$	270,000.00	$	64,800.00		
11/01/42	$	2,970,000.00	$	-	$	59,400.00	$	394,200.00	
05/01/43	$	2,970,000.00	$	280,000.00	$	59,400.00		
11/01/43	$	2,690,000.00	$	-	$	53,800.00	$	393,200.00	
05/01/44	$	2,690,000.00	$	290,000.00	$	53,800.00		
11/01/44	$	2,400,000.00	$	-	$	48,000.00	$	391,800.00	
05/01/45	$	2,400,000.00	$	305,000.00	$	48,000.00		
11/01/45	$	2,095,000.00	$	-	$	41,900.00	$	394,900.00	
05/01/46	$	2,095,000.00	$	315,000.00	$	41,900.00		
11/01/46	$	1,780,000.00	$	-	$	35,600.00	$	392,500.00	
05/01/47	$	1,780,000.00	$	330,000.00	$	35,600.00		
11/01/47	$	1,450,000.00	$	-	$	29,000.00	$	394,600.00	
05/01/48	$	1,450,000.00	$	340,000.00	$	29,000.00	$	-	
11/01/48	$	1,110,000.00	$	-	$	22,200.00	$	391,200.00	
05/01/49	$	1,110,000.00	$	355,000.00	$	22,200.00	$	-	
11/01/49	$	755,000.00	$	-	$	15,100.00	$	392,300.00	
05/01/50	$	755,000.00	$	370,000.00	$	15,100.00	$	-	
11/01/50	$	385,000.00	$	-	$	7,700.00	$	392,800.00	
05/01/51	$	385,000.00	$	385,000.00	$	7,700.00	$	392,700.00	

$

7,010,000.00	$

4,510,800.00	$

11,789,642.50

Astonia CDD
FY 24 Assessment Roll

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272615704225000010	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000020	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000030	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000040	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000050	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000060	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000070	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000080	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000090	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000100	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000110	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000120	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000130	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000140	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000150	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000160	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000170	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000180	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000190	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000200	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000210	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000220	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000230	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000240	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000250	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000260	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000270	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000280	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000290	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000300	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000310	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000320	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000330	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000340	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000350	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000360	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000370	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000380	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000390	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000400	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000410	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000420	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000430	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000440	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000450	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000460	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000470	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000480	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000490	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000500	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000510	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000520	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000530	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000540	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000550	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000560	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000570	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000580	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000590	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000600	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000610	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000620	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000630	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000640	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000650	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000660	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000670	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000680	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000690	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000700	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000710	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000720	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000730	1	50'	$698.92			$1,397.85		$2,096.77	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272615704225000740	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000750	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000760	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000770	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000780	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000790	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000800	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000810	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000820	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000830	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000840	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000850	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000860	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000870	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000880	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000890	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000900	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000910	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000920	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000930	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000940	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000950	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000960	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000970	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225000980	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225000990	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001000	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001010	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001020	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001030	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001040	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001050	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001060	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001070	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001080	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001090	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001100	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001110	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001120	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001130	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001140	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001150	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001160	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001170	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001180	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001190	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001200	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001210	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001220	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001230	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001240	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001250	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001260	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001270	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001280	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001290	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001300	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001310	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001320	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001330	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001340	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001350	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001360	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001370	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001380	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001390	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001400	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001410	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001420	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001430	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001440	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001450	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001460	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001470	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001480	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001490	1	40'	$698.92			$1,118.28		$1,817.20	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272615704225001500	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001510	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001520	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001530	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001540	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001550	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001560	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001570	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001580	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001590	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001600	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001830	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001840	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001850	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001860	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001870	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001880	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001890	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001900	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001910	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001920	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001930	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001940	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225001950	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001960	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001970	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001980	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225001990	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002000	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002010	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002020	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002030	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002040	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002050	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002060	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002070	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002080	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002090	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002100	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002110	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002120	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002130	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002140	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002150	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002160	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002170	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002180	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002190	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002200	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002210	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002220	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002230	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002240	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002250	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002260	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002270	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002280	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002290	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002300	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002310	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002320	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002330	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002340	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002350	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002360	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002370	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002380	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002390	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002400	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002410	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002420	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002430	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002440	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002450	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002460	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002470	1	50'	$698.92			$1,397.85		$2,096.77	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272615704225002480	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002490	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002500	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002510	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002520	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002530	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002540	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002550	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002560	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002570	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002580	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002590	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002600	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002610	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002620	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002630	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002640	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002650	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002660	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002670	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002680	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002690	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002700	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002710	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002720	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002730	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002740	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002750	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002760	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002770	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002780	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002790	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002800	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002810	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002820	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002830	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002840	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002850	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002860	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002870	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002880	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002890	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002900	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002910	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002920	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225002930	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002940	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002950	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002960	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002970	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002980	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225002990	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003000	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003010	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003020	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003030	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225003040	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225003050	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225003060	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225003070	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225003080	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225003090	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225003100	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003110	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003120	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003130	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003140	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003150	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003160	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003170	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003180	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003190	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003200	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225003210	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225003220	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225003230	1	40'	$698.92			$1,118.28		$1,817.20	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272615704225003240	1	40'	$698.92			$1,118.28		$1,817.20	
272615704225003250	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003260	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003270	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003280	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003290	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003300	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003310	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003320	1	50'	$698.92			$1,397.85		$2,096.77	
272615704225003330						$0.00		$0.00	
272615704225003340						$0.00		$0.00	
272615704226001610	1	40'	$698.92			$1,118.28		$1,817.20	
272615704226001620	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001630	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001640	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001650	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001660	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001670	1	40'	$698.92			$1,118.28		$1,817.20	
272615704226001680	1	40'	$698.92			$1,118.28		$1,817.20	
272615704226001690	1	40'	$698.92			$1,118.28		$1,817.20	
272615704226001700	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001710	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001720	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001730	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001740	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001750	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001760	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001770	1	40'	$698.92			$1,118.28		$1,817.20	
272615704226001780	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001790	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001800	1	50'	$698.92			$1,397.85		$2,096.77	
272615704226001810	1	40'	$698.92			$1,118.28		$1,817.20	
272615704226001820	1	40'	$698.92			$1,118.28		$1,817.20	
272615704226001830								$0.00	
272616000000023010								$0.00	
272616000000023030								$0.00	
272622000000041030								$0.00	
272622706096000010	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000020	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000030	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000040	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000050	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000060	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000070	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000080	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000090	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000100	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000110	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000120	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000130	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000140	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000150	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000160	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000170	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000180	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000190	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000200	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000210	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000220	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000230	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000240	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000250	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000260	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000270	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000280	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000290	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000300	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000310	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000320	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000330	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000340	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000350	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000360	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000370	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000380	1	40	$698.92	$1,074.80				$1,773.72	
272622706096000390	1	40	$698.92	$1,074.80				$1,773.72	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272622706096000400	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000410	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000420	1	50	$698.92	$1,343.49				$2,042.41	
272622706096000430	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004020	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004030	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004040	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004050	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004060	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004070	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004080	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004090	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004100	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004110	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004120	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004130	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004140	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004150	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004160	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004170	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004180	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004190	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004200	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004210	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004220	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004230	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004240	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004250	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004260	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004270	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004280	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004290	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004300	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004310	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004320	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004330	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004340	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004350	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004360	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004370	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004380	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004390	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004400	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004410	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004420	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004430	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004440	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004450	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004460	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004470	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004480	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004490	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004500	1	50	$698.92	$1,250.00				$1,948.92	
272622706096004510	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004520	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004530	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004540	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004550	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004560	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004570	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004580	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004590	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004600	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004610	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004620	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004630	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004640	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004650	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004660	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004670	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004680	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004690	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004700	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004710	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004720	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004730	1	40	$698.92	$1,074.80				$1,773.72	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272622706096004740	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004750	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004760	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004770	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004780	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004790	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004800	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004810	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004820	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004830	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004840	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004850	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004860	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004870	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004880	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004890	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004900	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004910	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004920	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004930	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004940	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004950	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004960	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004970	1	40	$698.92	$1,074.80				$1,773.72	
272622706096004980	1	50	$698.92	$1,343.49				$2,042.41	
272622706096004990	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005000	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005010	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005020	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005030	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005040	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005050	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005060	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005070	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005080	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005090	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005100	1	50	$698.92	$1,250.00				$1,948.92	
272622706096005110	1	50	$698.92	$1,250.00				$1,948.92	
272622706096005120	1	50	$698.92	$1,250.00				$1,948.92	
272622706096005130	1	50	$698.92	$1,250.00				$1,948.92	
272622706096005140	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005150	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005160	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005170	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005180	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005190	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005200	1	40	$698.92	$1,074.80				$1,773.72	
272622706096005210	1	40	$698.92	$1,074.80				$1,773.72	
272622706096005220	1	40	$698.92	$1,074.80				$1,773.72	
272622706096005230	1	40	$698.92	$1,074.80				$1,773.72	
272622706096005240	1	40	$698.92	$1,074.80				$1,773.72	
272622706096005250	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005260	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005270	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005280	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005290	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005300	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005310	1	40	$698.92	$1,074.80				$1,773.72	
272622706096005320	1	40	$698.92	$1,074.80				$1,773.72	
272622706096005330	1	40	$698.92	$1,074.80				$1,773.72	
272622706096005340	1	40	$698.92	$1,074.80				$1,773.72	
272622706096005350	1	40	$698.92	$1,074.80				$1,773.72	
272622706096005360	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005370	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005380	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005390	1	50	$698.92	$1,343.49				$2,042.41	
272622706096005400	1	40	$698.92	$1,074.80				$1,773.72	
272622706096005410	1	40	$698.92	$1,074.80				$1,773.72	
272622706096005420	1	40	$698.92	$1,074.80				$1,773.72	
272622706096005430	1	50	$698.92	$1,250.00				$1,948.92	
272622706096005440	1	50	$698.92	$1,250.00				$1,948.92	
272622706096005450	1	50	$698.92	$1,250.00				$1,948.92	
272622706096005460	1	50	$698.92	$1,250.00				$1,948.92	
272622706096005470	1	50	$698.92	$1,250.00				$1,948.92	
272622706096005480	1	50	$698.92	$1,250.00				$1,948.92	
272622706096005490	1	50	$698.92	$1,250.00				$1,948.92	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272622706096005500								$0.00	
272622706096005520								$0.00	
272622706096005530								$0.00	
272622706096005540								$0.00	
272622706096005550								$0.00	
272622706096005560								$0.00	
272622706096005570								$0.00	
272622706096005580								$0.00	
272622706096005590								$0.00	
272622706096005600								$0.00	
272622706096005610								$0.00	
272622706096005620								$0.00	
272622706097000440	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000450	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000460	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000470	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000480	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000490	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000500	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000510	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000520	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000530	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000540	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000550	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000560	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000570	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000580	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000590	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000600	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000610	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000620	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000630	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000640	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000650	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000660	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000670	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000680	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000690	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000700	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000710	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000720	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000730	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000740	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000750	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000760	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000770	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000780	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000790	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000800	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000810	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000820	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000830	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000840	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000850	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000860	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000870	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000880	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000890	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000900	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000910	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000920	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000930	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000940	1	50	$698.92		$1,344.09			$2,043.01	
272622706097000950	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000960	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000970	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000980	1	40	$698.92		$1,075.27			$1,774.19	
272622706097000990	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001000	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001010	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001020	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001030	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001040	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001050	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001060	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001070	1	40	$698.92		$1,075.27			$1,774.19	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272622706097001080	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001090	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001100	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001110	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001120	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001130	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001140	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001150	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001160	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001170	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001180	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001190	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001200	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001210	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001220	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001230	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001240	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001250	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001260	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001270	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001280	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001290	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001300	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001310	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001320	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001330	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001340	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001350	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001360	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001370	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001380	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001390	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001400	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001410	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001420	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001430	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001440	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001450	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001460	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001470	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001480	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001490	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001500	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001510	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001520	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001530	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001540	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001550	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001560	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001570	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001580	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001590	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001600	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001610	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001620	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001630	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001640	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001650	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001660	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001670	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001680	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001690	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001700	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001710	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001720	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001730	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001740	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001750	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001760	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001770	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001780	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001790	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001800	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001810	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001820	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001830	1	50	$698.92		$1,344.09			$2,043.01	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272622706097001840	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001850	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001860	1	40	$698.92		$1,075.27			$1,774.19	
272622706097001870	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001880	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001890	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001900	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001910	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001920	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001930	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001940	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001950	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001960	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001970	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001980	1	50	$698.92		$1,344.09			$2,043.01	
272622706097001990	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002000	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002010	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002020	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002030	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002040	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002050	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002060	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002070	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002080	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002090	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002100	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002110	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002120	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002130	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002140	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002150	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002160	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002170	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002180	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002190	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002200	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002210	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002220	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002230	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002240	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002250	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002260	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002270	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002280	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002290	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002300	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002310	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002320	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002330	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002340	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002350	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002360	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002370	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002380	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002390	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002400	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002410	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002420	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002430	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002440	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002450	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002460	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002470	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002480	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002490	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002500	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002510	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002520	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002530	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002540	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002550	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002560	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002570	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002580	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002590	1	40	$698.92		$1,075.27			$1,774.19	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272622706097002600	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002610	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002620	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002630	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002640	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002650	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002660	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002670	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002680	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002690	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002700	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002710	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002720	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002730	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002740	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002750	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002760	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002770	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002780	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002790	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002800	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002810	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002820	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002830	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002840	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002850	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002860	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002870	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002880	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002890	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002900	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002910	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002920	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002930	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002940	1	50	$698.92		$1,344.09			$2,043.01	
272622706097002950	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002960	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002970	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002980	1	40	$698.92		$1,075.27			$1,774.19	
272622706097002990	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003000	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003010	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003020	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003030	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003040	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003050	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003060	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003070	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003080	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003090	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003100	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003110	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003120	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003130	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003140	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003150	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003160	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003170	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003180	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003190	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003200	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003210	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003220	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003230	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003240	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003250	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003260	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003270	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003280	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003290	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003300	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003310	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003320	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003330	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003340	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003350	1	50	$698.92		$1,344.09			$2,043.01	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272622706097003360	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003370	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003380	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003390	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003400	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003410	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003420	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003430	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003440	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003450	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003460	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003470	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003480	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003490	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003500	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003510	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003520	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003530	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003540	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003550	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003560	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003570	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003580	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003590	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003600	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003610	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003620	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003630	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003640	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003650	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003660	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003670	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003680	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003690	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003700	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003710	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003720	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003730	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003740	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003750	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003760	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003770	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003780	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003790	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003800	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003810	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003820	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003830	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003840	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003850	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003860	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003870	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003880	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003890	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003900	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003910	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003920	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003930	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003940	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003950	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003960	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003970	1	40	$698.92		$1,075.27			$1,774.19	
272622706097003980	1	50	$698.92		$1,344.09			$2,043.01	
272622706097003990	1	50	$698.92		$1,344.09			$2,043.01	
272622706097004000	1	50	$698.92		$1,344.09			$2,043.01	
272622706097004010	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005500	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005510	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005520	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005530	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005540	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005550	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005560	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005570	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005580	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005590	1	50	$698.92		$1,344.09			$2,043.01	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272622706097005600	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005610	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005620	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005630	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005640	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005650	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005660	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005670	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005680	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005690	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005700	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005710	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005720	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005730	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005740	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005750	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005760	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005770	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005780	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005790	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005800	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005810	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005820	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005830	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005840	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005850	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005860	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005870	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005880	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005890	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005900	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005910	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005920	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005930	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005940	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005950	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005960	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005970	1	50	$698.92		$1,344.09			$2,043.01	
272622706097005980	1	40	$698.92		$1,075.27			$1,774.19	
272622706097005990	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006000	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006010	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006020	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006030	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006040	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006050	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006060	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006070	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006080	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006090	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006100	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006110	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006120	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006130	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006140	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006150	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006160	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006170	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006180	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006190	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006200	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006210	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006220	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006230	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006240	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006250	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006260	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006270	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006280	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006290	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006300	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006310	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006320	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006330	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006340	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006350	1	50	$698.92		$1,344.09			$2,043.01	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272622706097006360	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006370	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006380	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006390	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006400	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006410	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006420	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006430	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006440	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006450	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006460	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006470	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006480	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006490	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006500	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006510	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006520	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006530	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006540	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006550	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006560	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006570	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006580	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006590	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006600	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006610	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006620	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006630	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006640	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006650	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006660	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006670	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006680	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006690	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006700	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006710	1	40	$698.92		$1,075.27			$1,774.19	
272622706097006720	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006730	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006740	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006750	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006760	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006770	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006780	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006790	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006800	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006810	1	50	$698.92		$1,344.09			$2,043.01	
272622706097006820								$0.00	
272622706097006830								$0.00	
272622706097006840								$0.00	
272622706097006850								$0.00	
272622706097006860								$0.00	
272622706097006870								$0.00	
272622706097006880								$0.00	
272622706097006890								$0.00	
272622706097006900								$0.00	
272622706097006910								$0.00	
272622706097006920								$0.00	
272622706097006930								$0.00	
272622706097006940								$0.00	
272622706097006950								$0.00	
272622706097006960								$0.00	
272622706097006970								$0.00	
272622706097006980								$0.00	
272622706097006990								$0.00	
272622706097007000								$0.00	
272622706097007010								$0.00	
272622706097007020								$0.00	
272622706097007030								$0.00	
272622706097007040								$0.00	
272622706097007050								$0.00	
272622706097007060								$0.00	
272622706098000010	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000020	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000030	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000040	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000050	1	TH	$524.19				$1,290.27	$1,814.46	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272622706098000060	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000070	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000080	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000090	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000100	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000110	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000120	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000130	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000140	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000150	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000160	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000170	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000180	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000190	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000200	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000210	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000220	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000230	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000240	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000250	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000260	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000270	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000280	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000290	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000300	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000310	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000320	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000330	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000340	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000350	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000360	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000370	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000380	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000390	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000400	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000410	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000420	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000430	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000440	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000450	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000460	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000470	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000480	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000490	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000500	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000510	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000520	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000530	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000540	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000550	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000560	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000570	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000580	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000590	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000600	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000610	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000620	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000630	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000640	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000650	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000660	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000670	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000680	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000690	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000700	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000710	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000720	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000730	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000740	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000750	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000760	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000770	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000780	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000790	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000800	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000810	1	TH	$524.19				$1,290.27	$1,814.46	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272622706098000820	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000830	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000840	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000850	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000860	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000870	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000880	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000890	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000900	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000910	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000920	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000930	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000940	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000950	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000960	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000970	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000980	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098000990	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001000	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001010	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001020	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001030	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001040	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001050	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001060	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001070	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001080	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001090	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001100	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001110	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001120	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001130	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001140	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001150	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001160	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001170	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001180	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001190	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001200	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001210	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001220	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001230	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001240	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001250	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001260	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001270	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001280	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001290	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001300	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001310	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001320	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001330	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001340	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001350	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001360	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001370	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001380	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001390	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001400	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001410	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001420	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001430	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001440	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001450	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001460	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001470	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001480	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001490	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001500	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001510	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001520	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001530	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001540	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001550	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001560	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001570	1	TH	$524.19				$1,290.27	$1,814.46	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272622706098001580	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001590	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001600	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001610	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001620	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001630	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001640	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001650	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001660	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001670	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001680	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001690	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001700	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001710	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001720	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001730	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001740	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001750	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001760	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001770	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001780	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001790	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001800	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001810	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001820	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001830	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001840	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001850	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001860	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001870	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001880	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001890	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001900	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001910	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001920	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001930	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001940	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001950	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001960	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001970	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001980	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098001990	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002000	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002010	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002020	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002030	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002040	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002050	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002060	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002070	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002080	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002090	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002100	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002110	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002120	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002130	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002140	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002150	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002160	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002170	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002180	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002190	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002200	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002210	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002220	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002230	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002240	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002250	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002260	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002270	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002280	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002290	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002300	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002310	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002320	1	TH	$524.19				$1,290.27	$1,814.46	
272622706098002330								$0.00	

PARCEL ID	
Units	
Type	
O&M	
2020 Debt	2021 Debt (AA2)	2021 Debt (North)	
Series 2023	
Total	
272622706098002340								$0.00	
272622706098002350								$0.00	
272622706098002360								$0.00	
272622706098002370								$0.00	
272622706098002380								$0.00	
272622706098002390								$0.00	
272622706098002400								$0.00	
272622706098002410								$0.00	
Total Gross Onroll	1245		$829,618.04	$234,281.01	$600,537.63	$425,225.81	$299,342.64	$2,389,005.13	
									
Total Net Onroll			$771,544.78	$217,881.34	$558,500.00	$395,460.00	$278,388.66	$2,221,774.77	

Direct Billing	
Acres								
272616000000023010	30.07	Unplatted	$22,369.12	$0.00	$0.00	$0.00	$0.00	$22,369.12	
272616000000023030	0.9554	Unplatted	$710.72	$0.00	$0.00	$0.00	$0.00	$710.72	
Total Gross Direct	31.025		$23,079.84	$0.00	$0.00	$0.00	$0.00	$23,079.84	
									
Toal Net Direct			$21,464.25	$0.00	$0.00	$0.00	$0.00	$21,464.25	
									
Total Gross Assessments			$852,697.88	$234,281.01	$600,537.63	$425,225.81	$299,342.64	$2,412,084.97	
									
Total Net Assessments			$793,009.03	$217,881.34	$558,500.00	$395,460.00	$278,388.66	$2,243,239.02	

Section VII

RESOLUTION 2023-15

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2024; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the Astonia Community Development District (the “District”) is a local unit of special- purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Polk County, Florida; and

Whereas, the District is required by Section 189.015, Florida Statutes, to file quarterly, semi- annually, or annually a schedule (including date, time, and location) of its regular meetings with local governing authorities; and

Whereas, further, in accordance with the above-referenced statute, the District shall also publish quarterly, semi-annually, or annually the District’s regular meeting schedule in a newspaper of general paid circulation in the county in which the District is located; and

WHEREAS, the Board desires to adopt the Fiscal Year 2023/2024 annual meeting schedule attached as Exhibit A.

NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ASTONIA COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The Fiscal Year 2023/2024 annual meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and shall be published in accordance with the requirements of Florida law and also provided to applicable governing authorities.

SECTION 2.   This Resolution shall become effective immediately upon its adoption.

Passed and adopted this 12th day of July 2023.

ATTEST:	ASTONIA COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2023/2024 Annual Meeting Schedule

Exhibit A: Fiscal Year 2023/2024 Annual Meeting Schedule

BOARD OF SUPERVISORS MEETING DATES ASTONIA COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2023/2024

The Board of Supervisors of the Astonia Community Development District will hold their regular meetings for Fiscal Year 2023/2024 at the Holiday Inn-Winter Haven, 200 Cypress Gardens Boulevard, Winter Haven, Florida 33880, on the 2nd Wednesday of every month at 1:00 PM unless otherwise indicated as follows:

October 11, 2023
November 8, 2023
December 13, 2023
January 10, 2024
February 14, 2024
March 13, 2024
April 10, 2024
May 8, 2024
June 12, 2024
July 10, 2024
August 14, 2024
September 11, 2024

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services - Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 or by calling (407) 841-5524.

There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

District Manager

Section VIII

ASTONIA
COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

ASTONIA COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds		
to the Statement of Net Position	10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to Financial Statements	13-20	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
21	
Notes to Required Supplementary Information	22	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	23	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

24-25	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

26	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
27-28	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Astonia Community Development District Polk County, Florida

951 Yamato Road ▪ Suite 280
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Astonia Community Development District, Polk County, Florida (“District”) as of and for the fiscal year ended September 30, 2022, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2022, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 27, 2023, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

June 27, 2023

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Astonia Community Development District, Polk County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2022. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $4,079,253.

The change in the District’s total net position in comparison with the prior fiscal year was
$3,665,557, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2022, the District’s governmental funds reported combined ending fund balance of $1,732,493, a decrease of ($8,251,268) in comparison with the prior fiscal year. The fund balance is restricted for debt service and capital projects, non-spendable for prepaid items and deposits, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s financial statements. The District’s basic financial statements are comprised of three components: 1) government- wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by assessments and Developer contributions. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.

Governmental Funds

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three individual governmental funds. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, the debt service fund and the capital projects fund, all of which are considered major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.
Key components of the District’s net position are reflected in the following table:

NET POSITION SEPTEMBER 30,
2022	2021
Current and other assets	1,822,015	$	12,652,581	
Capital assets, net of depreciation	23,798,097	12,050,812	
Total assets	25,620,112	24,703,393	
Current liabilities	397,972	2,870,471	
Long-term liabilities	21,142,887	21,419,226	
Total liabilities	21,540,859	24,289,697	
Net position
Net investment in capital assets	
2,783,391	
(1,005,958)	
Restricted	1,243,073	1,360,552	
Unrestricted	52,789	59,102	
Total net position	$	4,079,253	$	413,696	

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations

The District’s net position increased during the most recent fiscal year. The majority of the increase is the result of Developer contributions toward construction expenses.

Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2022	2021

Revenues:
Program revenues
Charges for services	$	1,003,462	$	61,178	
Operating grants and contributions	79,985	151,771	
Capital grants and contributions	3,522,737	1,435,228	
Total revenues	4,606,184	1,648,177	
Expenses:
General government	
135,934	
107,645	
Maintenance and operations	93,776	3,870	
Bond issue costs	-	549,689	
Interest	710,917	288,122	
Total expenses	940,627	949,326	
Change in net position	3,665,557	698,851	
Net position - beginning	413,696	(285,155)	
Net position - ending	$	4,079,253	$	413,696	

As noted above and in the statement of activities, the cost of all governmental activities during fiscal year ended September 30, 2022 was $949,326. The costs of the District’s activities were primarily funded by program revenues which were comprised of Developer contributions and assessments. The increase in total revenues is mostly the result of the increase in Developer contributions in the form of direct payments made to vendors for construction related costs. The majority of the current year expenses was comprised of the interest expense.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2022.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2022, the District had $23,798,097 invested in capital assets for its governmental activities. No depreciation has been taken since the capital assets are still under construction at September 30, 2022. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt

At September 30, 2022, the District had 20,785,000 Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

Subsequent to fiscal year end, the District issued $4,165,000 of Series 2023 Bonds, consisting of multiple term bonds with due dates ranging from June 15, 2030 to June 15, 2053, and fixed interest rates ranging from 4.35% to 5.375%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District.

The District anticipates the continuation of the infrastructure improvement project for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will continue to increase.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Astonia Community Development District’s Finance Department at 219 E. Livingston Street, Orlando, Florida, 32801.

ASTONIA COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2022

	Governmental
	Activities		
ASSETS		
Cash and cash equivalents	$	33,109	
Assessments receivable	142,945	
Due from other	13,147	
Prepaid items	12,519	
Restricted assets:		
Investments	1,620,295	
Capital assets:		
Nondepreciable		23,798,097 	
Total assets		25,620,112 	

LIABILITIES		
Accounts payable	6,251	
Accrued interest payable	308,450	
Contracts & retainage payable	83,271	
Non-current liabilities:		
Due within one year	430,000	
Due in more than one year		20,712,887 	
Total liabilities		21,540,859 	

NET POSITION		
Net investment in capital assets	2,783,391	
Restricted for debt service	1,243,073	
Unrestricted		52,789 	
Total net position	 $	4,079,253 	

See notes to the financial statements

ASTONIA COMMUNITY DEVELOPMENT DISTRICT POLK COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

Charges for

Program Revenues Operating Grants and

Capital Grants and

Net (Expense) Revenue and Changes in Net Position

Governmental

Functions/Programs		Expenses	Services	Contributions Contributions	Activities	 Primary government:
Governmental activities:
General government	$	135,934	$	-	$	76,007	$	-	$	(59,927)	
Maintenance and operations	93,776	147,390	-	3,522,737	3,576,351	
Interest on long-term debt		710,917	856,072	3,978	-	149,133 
Total governmental activities		940,627	1,003,462	79,985	3,522,737	3,665,557 

Change in net position	3,665,557	
Net position - beginning		413,696 	
Net position - ending	 $ 4,079,253 	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2022

	Major Funds	 Debt

Total Governmental

General	Service

Capital Projects

Funds

ASSETS		
Cash and cash equivalents	$	33,109	$	-	$	-	$	33,109	
Investments	-	1,408,843	211,452	1,620,295	
Assessments receivable	265	142,680	-	142,945	
Due from other	13,147	-	-	13,147	
Prepaid items	12,519	-	-	12,519	
Total assets	$	59,040	$ 1,551,523	$	211,452	$  1,822,015	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	6,251	$	-	$	-	$	6,251	
Contracts & retainage payable	-	-	83,271	83,271	
Total liabilities	6,251	-	83,271	89,522	

Fund balances:
Nonspendable:
Prepaid items		12,519		-		-		12,519	
Restricted for:									
Debt service		-		1,551,523		-		1,551,523	
Capital projects		-		-		128,181		128,181	
Unassigned		40,270		-		-		40,270	
Total fund balances		52,789		1,551,523		128,181		1,732,493	

Total liabilities and fund balances	
$	
59,040	
$	
1,551,523	
$	
211,452	
$	
1,822,015	

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2022

Fund balance - governmental funds	$	1,732,493 Amounts reported for governmental activities in the statement of
net position are different because:

Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets	23,798,097
Accumulated depreciation		-   23,798,097

Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(308,450)
Bonds Payable	 (21,142,887)   (21,451,337) 

Net position of governmental activities	$	4,079,253

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

	Major Funds		Total

Debt
General	Service

Capital Projects

Governmental Funds

REVENUES		
Special assessments	$	147,390	856,072	$	-	$	1,003,462	
Developer contributions	76,007	-	3,519,761	3,595,768	
Interest earnings	-	3,978	2,976	6,954	
Total revenues	223,397	860,050	3,522,737	4,606,184	

EXPENDITURES
Current:
General government	135,934	-	-	135,934	
Maintenance and operations	93,776	-	-	93,776	
Debt service:
Principal	
-	
265,000	
-	
265,000	
Interest	-	615,457	-	615,457	
Capital outlay	-	-	11,747,285	11,747,285	
Total expenditures	229,710	880,457	11,747,285	12,857,452	

Excess (deficiency) of revenues over (under) expenditures	

(6,313)	

(20,407)	

(8,224,548)	

(8,251,268)	

OTHER FINANCING SOURCES (USES)
Interfund transfers in/(out)	

-	

9,727	

(9,727)	

-	
Total other financing sources (uses)	-	9,727	(9,727)	-	

Net change in fund balances	
(6,313)	
(10,680)	
(8,234,275)	
(8,251,268)	
Fund balances - beginning	59,102	1,562,203	8,362,456	9,983,761	

Fund balances - ending	
$	52,789	
$	1,551,523	
$	128,181	
$	1,732,493	

See notes to the financial statements

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

Net change in fund balances - total governmental funds	$ (8,251,268)	
Amounts reported for governmental activities in the statement of activities are different because:		
Governmental funds report capital outlays as expenditures; however, the cost of those assets is eliminated in the statement of activities and capitalized in the statement of net position.	

11,747,285	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

265,000	
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

11,339	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the governmental fund financial statements.	

	(106,799) 	
Change in net position of governmental activities	$	3,665,557	

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Astonia Community Development District (the "District") was established by the Board of County Commissioners of Polk County’s approval of Ordinance No. 2020-002 effective on January 7, 2020 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. As of September 30, 2022, all of the Board members are affiliated with Ernie Caldwell Properties, Inc. (“Developer”).

The Board has the responsibility for:
Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; operating- type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.

The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. No depreciation has been taken in the current fiscal year as the District’s infrastructure and other capital assets are under construction.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:
Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

Fund Equity/Net Position (Continued)
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 - BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriations for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS

Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

The District’s investments were held as follows at September 30, 2022:

 Amortized Cost	Credit Risk	Maturities	

First American Treasury Obligation Fund $

1,620,295

S&P AAAm

Weighted average of the fund

- Class D		
 $	1,620,295 

portfolio: 18 days

Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1:	Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.

NOTE 5 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2022 was as follows:

Governmental activities
Capital assets, not being depreciated

Beginning Balance

Additions	Reductions

Ending Balance

Infrastructure under construction	$	12,050,812	$	11,747,285	$	-	$	23,798,097	
Total capital assets, not being depreciated	12,050,812	11,747,285	-	23,798,097	

Governmental activities capital assets, net	
$	12,050,812	
$	11,747,285	
$	-	$	23,798,097	

The infrastructure intended to serve the District has been estimated at a total cost of approximately $20.8 million. The infrastructure will include roadways, potable water and wastewater systems, and land improvements. In addition, the project will include irrigation, parks, and recreational facilities. A portion of the project costs was expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer and conveyed to the District. Upon completion, the potable and wastewater systems are to be conveyed to others for ownership and maintenance responsibilities.

During the current fiscal year, the District reimbursed a total of $619,410 to the Developer for construction related expenses. Additionally, the Developer contributed a total of $3,519,761 towards the various construction projects in accordance with certain project completion agreements.

NOTE 6 – LONG TERM DEBT

Series 2020
In September 2020 the District issued $3,830,000 of Special Assessment Revenue Bonds, Series 2020 consisting of Term Bonds due ranging from May 1, 2025 to May 1, 2051 and fixed interest rates ranging from 2.75% to 4.0%. The bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1, commencing May 1, 2021 and the principal on the bonds is to be paid serially commencing May 1, 2022 through May 1, 2051.

The Series 2020 Bonds are subject to optional redemption, mandatory sinking fund and extraordinary mandatory redemption at the times, in the amounts, and at the redemption prices more fully described in the Redemption Provisions as outlined in the Bond Indenture. In addition, see Note – 11 Subsequent Events for extraordinary redemption amounts subsequent to fiscal year end.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2022.

Series 2021
In July 2021, the District issued $10,065,000 of Special Assessment Revenue Bonds, Series 2021 (Assessment Area Two Project) consisting of Term Bonds due ranging from May 1, 2026 to May 1, 2052 and fixed interest rates ranging from 2.5% to 4.0%. The District also issued $7,155,000 of Special Assessment Revenue Bonds, Series 2021 (North Parcel Assessment Area Project) consisting of Term Bonds due ranging from May 1, 2026 to May 1, 2051 and fixed interest rates ranging from 2.5% to 4.0%. The bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1, commencing May 1, 2021 and the principal on the bonds is to be paid serially commencing May 1, 2022 through May 1, 2052.

The Series 2021 Bonds are subject to optional redemption, mandatory sinking fund and extraordinary mandatory redemption at the times, in the amounts, and at the redemption prices more fully described in the Redemption Provisions as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2022.

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2022 were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Governmental activities						
Series 2020	$	3,830,000	$	-	$	120,000	$	3,710,000	$	75,000	
Less: Original Issue Discount	33,222	-	1,146	32,076	-	
Series 2021 (Area Two)	10,065,000	-	-	10,065,000	205,000	
Plus: Original Issue Premium	243,340	-	7,137	236,203	-	
Series 2021 (North Parcel)	7,155,000	-	145,000	7,010,000	150,000	
Plus: Original Issue Premium	159,108	-	5,348	153,760	-	
Total	$	21,419,226	$	-	$	276,339	$	21,142,887	$	430,000	

At September 30, 2022, the scheduled debt service requirements on the long-term debt were as follows:

Year ending

	Governmental Activities	

  September 30:	Principal	Interest	Total	
2023	$	430,000	$	740,280	$	1,170,280	
2024	440,000	729,343	1,169,343	
2025	450,000	718,155	1,168,155	
2026	465,000	706,718	1,171,718	
2027	475,000	694,393	1,169,393	
2028-2032	2,620,000	3,243,256	5,863,256	
2033-2037	3,080,000	2,787,680	5,867,680	
2038-2042	3,640,000	2,236,280	5,876,280	
2043-2047	4,415,000	1,498,000	5,913,000	
2048-2052		4,770,000	540,200	5,310,200 
 $	20,785,000	$	13,894,305	$	34,679,305 

NOTE 7 - DEVELOPER TRANSACTIONS

The Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions were $76,007 to the general fund as of September 30, 2022. See Note 5 for other Developer related transactions.

NOTE 8 - CONCENTRATION

The District’s activity is dependent upon the continued involvement of the Developer and major landowners, the loss of which could have a material adverse effect on the District’s operations.

NOTE 9 - MANAGEMENT COMPANY

The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 10 - RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims since inception of the District.

Subsequent to fiscal year end, the District issued $4,165,000 of Series 2023 Bonds, consisting of multiple term bonds with due dates ranging from June 15, 2030 to June 15, 2053, and fixed interest rates ranging from 4.35% to 5.375%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2022

	
Budgeted
	Amounts	 Original & Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	

REVENUES
Assessments	

$	128,782	

$	147,390	

$	18,608	
Developer Contributions	196,863	76,007	(120,856)	
Total revenues	325,645	223,397	(102,248)	

EXPENDITURES
Current:
General government	136,285	135,934	351	
Maintenance and operations	189,360	93,776	95,584	
Total expenditures	325,645	229,710	95,935	

Excess (deficiency) of revenues				
over (under) expenditures	 $	-		(6,313)  $	(6,313) 	
Fund balance - beginning			59,102 	
Fund balance - ending		 $	52,789 	

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2022.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C) UNAUDITED

Element	Comments
Number of district employees compensated at 9/30/2022	0	
Number of independent contractors compensated in September 2022	10	
Employee compensation for FYE 9/30/2022 (paid/accrued)	0	
Independent contractor compensation for FYE 9/30/2022	$8,756,993.43	
Construction projects to begin on or after October 1; (>$65K)		
Series 2021	$1,172,212	
Budget variance report	See page 21 of annual financial report	
Ad Valorem taxes	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate FYE 9/30/2022	Operations and maintenance - $650 - $725 Debt service (Series 2020) - $1,074.80 - $1,343.39
Debt service (Series 2021) - $1,074.80 - $1,398	
Special assessments collected FYE 9/30/2022	$1,003,460.98	
Outstanding Bonds:		
Series 2020, due May 1, 2051,	see Note 6 for details	
Series 2021, North, due May 1, 2051,	see Note 6 for details	
Series 2021 A2 due May 1, 2052,	see Note 6 for details	

951 Yamato Road ▪ Suite 280
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Astonia Community Development District Polk County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Astonia Community Development District, Polk County, Florida (“District”) as of and for the fiscal year ended September 30, 2022, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated June 27, 2023.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

June 27, 2023

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Supervisors
Astonia Community Development District Polk County, Florida

We have examined Astonia Community Development District, Polk County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during fiscal year ended September 30, 2022. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2022.

This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Astonia Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

June 27, 2023

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA

To the Board of Supervisors
Astonia Community Development District Polk County, Florida

Report on the Financial Statements

We have audited the accompanying basic financial statements of Astonia Community Development District, Polk County, Florida ("District") as of and for the fiscal year ended September 30, 2022 and have issued our report thereon dated June 27, 2023.

Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.

Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 27, 2023, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Astonia Community Development District, Polk County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Astonia Community Development District, Polk County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

June 27, 2023

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS

None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2021.

Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2022.

Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2022.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.

The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.

We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2022. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 23.

Section IX

23rd

Laurent Loop, and Pierr Street, and further identified on the Plat known as Chateau at Astonia recorded in Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida ("Roadways"); and

Those certain drainage and surface water management systems, including but not limited to lakes, ponds, water control structures, pipes, junction boxes, grates, inlets, weirs, outfalls, end sections and other water conveyance structures, as well as all catch-basins and related stormwater facilities identified on the Plat known as Chateau at Astonia recorded in Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida ("Stormwater Management Facilities", and together with Utilities and Roadways, "Improvements"); and

Any and all site plans, construction and development drawings, plans and specifications, documents, surveys, engineering and soil reports and studies, licenses, permits, zoning approvals, entitlements, building permits, demolition and excavation permits, curb cut and right-of-way permits, utility permits, drainage rights, bonds, and similar or equivalent private and governmental documents of every kind and character whatsoever, subject to any rights retained on a non-exclusive basis by the Grantor, pertaining or applicable to or in any way connected with the development, construction, and ownership of the above-referenced Improvements located within the Plat known as Chateau at Astonia recorded in Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida ("Work Product"); and

All of the right, title, interest, and benefit of Grantor, if any, in, to and under any and all contracts, guaranties, affidavits, warranties, bonds, claims, lien waivers, and other forms of indemnification, given heretofore and with respect to the Improvements and Work Product, but subject to any rights retained on a non-exclusive basis by the Grantor ("Warranty and Indemnity Rights").

TO HAVE AND TO HOLD the same in fee simple forever, subject to taxes for the year hereof and subsequent years, as applicable, and all easements, restrictions, reservations, conditions, covenants, limitations and agreements of record. This reference to such matters of record shall not operate to re­ impose the same.

[Signature Page Follows]

IN WITNESS WHEREOF, Grantor has caused these presents to be executed on the day and year first above written.

WITNESSES		AG EHC II (LEN) Multi State 3, LLC, a Delaware limited liability company

By:	A		

By: Essential Housing Asset Management, LLC, an Arizona limited liability company, its
Authorized Agent	O
By	s--/ Steven S. Benson, its Manager

Name: _7_....,....._._C.._--=i---'e-'-'-n.$.().'.""""n	_

STATE OF ARIZONA COUNTY OF MARICOPA

,9AV _a,.; &4

The foregoing instrument was acknowledged before me by means of/	physical presence or_ online notarization this J!t.day of May, 2023, by Steven S. Benson, the manager of Essential Housing Asset Management, LLC, an Arizona limited liability company, the Authorized Agent of AG EHC II (LEN) Multi State 3, LLC, a Delaware limited liability company, for and on behalf thereof.

Notary Public
(SEAL)

Note to Examiner: This instrument evidences a conveyance of an interest in unencumbered real estate as a gift and is exempt from Florida documentary stamp tax pursuant to Rule 12B-4.014(2)(a), Florida Administrative Code.

May 19, 2023

Board of Supervisors, Astonia Community Development District c/o Governmental Management Services - Central Florida, LLC 219 East Livingston Street
Orlando, Florida 32801
ATTN: Jill Burns, District Manager

RE: Phase 5 (Chateau) Master Infrastructure Improvements Dear Ms. Burns,
AG EHC II (LEN) Multi State 3 LLC ("Landowner") has entered into a separate agreement with Lennar Homes, LLC ("Lennar Homes") for construction of the master infrastructure improvements contemplated by the Acquisition Agreement ("Acquisition Agreement") by and among the Astonia Community Development District ("District") and the Landowner, including the improvements ("Improvements") and related work product ("Work Product"), as described in Exhibit A attached hereto. The purpose of this letter is to inform you that the Landowner has conveyed the Improvements and Work Product to Lennar Homes and accordingly wishes to assign its rights to payment under the Acquisition Agreement to Lennar Homes. Payment shall be made as directed by Lennar Homes. The Landowner hereby releases the District from any obligation to make payment to the Landowner pursuant to the Acquisition Agreement.

Sincerely,

AG EHC II (LEN) Multi State 3, LLC, a Delaware limited liability company

< -

By: Essential Housing Asset Management, LLC, an Arizona limited liability company, its Authorize Agent

By
Steven S. Benson, its Manager

cc:	Lauren Gentry, District Counsel

EXHIBIT A:
DESCRIPTION OF PHASE 5 (CHATEAU) MASTER INFRASTRUCTURE IMPROVEMENTS

The Improvements include:

Drainage/Stormwater Management - All drainage and stormwater management systems, including but not limited to lakes, ponds, water control structures, pipes and other water conveyance structures, as well as all catch-basins and related stormwater facilities (including without limitation curbs, gutters and inlets) providing drainage for streets and rights-of-way, and related system components, located within the Property (defined below).

Roadway Improvements - All roadways, paving, curbing, and other related improvements located within the Property.

Wastewater/Potable Water Utility - All wastewater, potable water, and reclaimed water lines, including but not limited to all pipes, structures, fittings, valves, services, tees, laterals to the point of connection, manholes, facilities, equipment and appurtenances, located within and outside the Property for utility service to the Property.

The Work Product includes:

Work Product -All of the right, title, interest, and benefit, if any, in, to, and under any and all site plans, construction and development drawings, plans and specifications, drawings, documents, surveys, engineering and soil reports and studies, licenses, permits, zoning approvals, entitlements, building permits, demolition and excavation permits, curb cut and right-of-way permits, utility permits, drainage rights, bonds, and similar or equivalent private and governmental documents of every kind and character whatsoever pertaining or applicable to or in any way connected with the development, construction, and ownership of the above-mentioned improvements.

The "Property" includes:

All rights-of-ways identified as Savoir Avenue, Chantilly Drive, Laurent Loop, and Pierr Street, and Tracts A, B, C, D, E, F, and G, and the Lan<;lscape Buffer Easements and Private Drainage Easements of the Plat known as "Chateau at Astonia," as recorded at Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida.

May 23 2023

Board of Supervisors, Astonia Community Development District c/o Governmental Management Services - Central Florida, LLC 219 East Livingston Street
Orlando, Florida 32801
ATTN: Jill Burns, District Manager
RE: Acquisition of Phase 5 (Chateau) Master Infrastructure Improvements Dear Ms. Burns,
Lennar Homes, LLC ("Lennar Homes") has acquired from AG EHC II (LEN) Multi State 3 LLC ("Landowner'') and wishes to convey to the Astonia Community Development District ("District") certain master infrastructure improvements ("Improvements") and related work product ("Work Product"), as described in Exhibit A attached hereto, which the Landowner caused to be completed pursuant to the Acquisition Agreement ("Acquisition Agreement") by and among the District and the Landowner. Pursuant to a separate agreement between the Landowner and Lennar Homes, Lennar Homes was responsible for completing the Improvements and Work Product. You are hereby notified that the Improvements and Work Product are substantially complete. As set forth in more detail in a Bill ofSale & Assignment (Acquisition of Phase 5 {Choteau) Master Infrastructure Improvements) dated on or about the same date as this letter, Lennar Homes wishes to convey the Improvements and Work Product to the District in exchange for the payment of up to the CDD Eligible Amount identified in Exhibit A attached hereto ("Acquisition Amount") from available bond proceeds, subject to availability of said bond proceeds, which amount does not exceed the actual amounts expended to complete the Improvements and Work Product. Pursuant to a separate agreement between Lennar Homes and Center State Development, LLC ("Center State"), Lennar Homes hereby directs that all payment hereunder be made directly to Center State, and releases the District from any obligation to make payment to Lennar Homes.
To the extent there remain any amounts owed to contractors for these services, Lennar Homes agrees to timely make payment for all remaining amounts owed and to ensure that no liens are placed on the Improvements. Lennar Homes agrees to convey or cause to be conveyed when finalized any and all site plans, construction and development drawings, plans and specifications, surveys, engineering and soil reports and studies, and approvals (including but not limited to licenses, permits, zoning approvals, etc.), pertaining or applicable to or in any way connected with the development, construction, and ownership of the Improvements described in such subparagraphs. Further, Lennar Homes agrees to cooperate in coordinating turnover of any infrastructure to Polk County as may be applicable.
Agreed to by:
ASTONIA COMMUNITY DEVELOPMENT DISTRICT	ES, LLC, a Florida limited liability

Brent Elliott
Chairperson, Board of Supervisors

cc:	Lauren Gentry, District Counsel Bryan Hunter, P.E., District Engineer

EXHIBIT A:
DESCRIPTION OF PHASE 5 (CHATEAU) MASTER INFRASTRUCTURE IMPROVEMENTS

The Improvements include:

Drainage/Stormwater Management - All drainage and stormwater management systems, including but not limited to lakes, ponds, water control structures, pipes and other water conveyance structures, as well as all catch-basins and related stormwater facilities (including without limitation curbs, gutters and inlets) providing drainage for streets and rights-of-way, and related system components, located within the Property (defined below).

Roadway Improvements - All roadways, paving, curbing, and other related improvements located within the Property.

Wastewater/Potable Water Utility - All wastewater, potable water, and reclaimed water lines, including but not limited to all pipes, structures, fittings, valves, services, tees, laterals to the point of connection, manholes, facilities, equipment and appurtenances, located within and outside the Property for utility service to the Property.

The Work Product includes:

Work Product -All of the right, title, interest, and benefit, if any, in, to, and under any and all site plans, construction and development drawings, plans and specifications, drawings, documents, surveys, engineering and soil reports and studies, licenses, permits, zoning approvals, entitlements, building permits, demolition and excavation permits, curb cut and right-of-way permits, utility permits, drainage rights, bonds, and similar or equivalent private and governmental documents of every kind and character whatsoever pertaining or applicable to or in any way connected with the development, construction, and ownership of the above-mentioned improvements.

The "Property" includes:

All rights-of-ways identified as Savoir Avenue, Chantilly Drive, Laurent Loop, and Pierr Street, and Tracts A, B, C, D, E, F, and G, and the Landscape Buffer Easements and Private Drainage Easements of the Plat known as "Chateau at Astonia," as recorded at Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida.

EXHIBIT A (CONT.)

COST TABLE FOR IMPROVEMENTS LISTED ABOVE

Improvement	Contract Amount	COD Eligible
Amount	
Survey Staking/Engineer	$76,877.75	$76,877.75	
Miscellaneous Fees and Permits	$4,919.38	$4,919.38	
Environmental	$4,770.96	$4,770.96	
Generic Excavation & Grading	$647,239.07	$592,983.21	
Mobilization	$47,042.30	$47,042.30	
Generic Sanitary Sewer	$1,318,400.00	$1,318,400.00	
Generic Water	$1,381,942.98	$1,381,942.98	
Generic Storm Drains	$658,113.25	$658,113.25	
SWPPP	$4,495.92	$4,495.92	
Generic Asphalt/Paving	$1,051,573.79	$1,051,573.79	
Entry Feature/Fencing	$142,493.60	$142,493.60	
General Landscaping	$284,987.19	$284,987.19	
Offtract	$177,143.83	$177,143.83	
			
TOTAL COSTS	$5,800,000.02	$5,745,744.16	

CORPORATE DECLARATION REGARDING COSTS PAID [PHASE 5 (CHATEAU) MASTER INFRASTRUCTURE IMPROVEMENTS]

I, Rob Bonin, as Authorized Agent of Lennar Homes, LLC ("Lennar Homes"), do hereby state as
follows:

l.	I have personal knowledge of the matters set forth in this Declaration.

My name is Rob Bonin, and I am authorized to make this Declaration on behalf of Lennar Homes.

Pursuant to an agreement with AG EHC II (LEN) Multi State 3 LLC ("Landowner"), Lennar Homes has caused to be completed certain improvements ("Improvements") and work product ("Work Product") as identified in Exhibit A attached hereto.

The Landowner has by separate instrument conveyed the Improvements and Work Product to Lennar Homes.

The Astonia Community Development District's Amended and Restated Engineer's Report of Capital Improvements, dated April 8, 2022 , as supplemented by the Supplemental Engineer's Report for Assessment Area Three, dated April 12, 2023 (together, "Engineer's Report"), describes certain public infrastructure improvements and/or work product that the District intends to finance, fund, plan, establish, acquire, construct or reconstruct, enlarge or extend, equip, operate, or maintain pursuant to Chapter 190, Florida Statutes, which includes the Improvements and Work Product identified in Exhibit A.

The Landowner has entered into a Work Agreement with Center State Development, LLC ("Center State"), for completion of the Improvements and Work Product, and pursuant to said agreement has expended funds to develop and/or acquire the Improvements and Work Product described in the Engineer's Report and more specifically described in Exhibit A. The attached Exhibit A accurately identifies certain of the Improvements and Work Product that have been completed to date. Lennar Homes agrees to timely make payment for any remaining amounts owed, and to ensure that no liens related to such Improvements and Work Product are placed on the District's property.

In accordance with certain agreements between the Landowner, Lennar, and Center State, Lennar Homes hereby assigns any payments received hereunder to Center State. Center State shall be entitled to directly receive all payments due hereunder.

In making this Declaration, I understand that the District intends to rely on this Declaration for purposes of acquiring the Improvements and Work Product identified in Exhibit A.

[CONTINUED ON NEXT PAGE]

Executed this 19th day of May, 2023.

Sincerely,

Lennar Homes, •	a Florida limited liability company

l

By	/   t/"' . ;l	'
Rob Bonin, its Authorized Agent

or1.n•f·

STATE OF FLORIDA	)
couNTY oF	i

=L

Notary Public s1,1e of Florida
Angelle Martinez
My Comml11lon HH 39$182
Expire,

ry Public

_a

The foregoing instrument was acknowledged before me by means of/	physical presence or_ online notarization this	day of May, 2023, by Rob Bonin as Authorized Agent of Lennar Homes, LLC, a Florida limited liability company, for and on behalf thereof.

(SEAL)

EXHIBIT A:
DESCRIPTION OF PHASE 5 (CHATEAU) MASTER INFRASTRUCTURE IMPROVEMENTS

The Improvements include:

Drainage/Stormwater Management - All drainage and stormwater management systems, including but not limited to lakes, ponds, water control structures, pipes and other water conveyance structures, as well as all catch-basins and related stormwater facilities (including without limitation curbs, gutters and inlets) providing drainage for streets and rights-of-way, and related system components, located within the Property (defined below).

Roadway Improvements - All roadways, paving, curbing, and other related improvements located within the Property.

Wastewater/Potable Water Utility - All wastewater, potable water, and reclaimed water lines, including but not limited to all pipes, structures, fittings, valves, services, tees, laterals to the point of connection, manholes, facilities, equipment and appurtenances, located within and outside the Property for utility service to the Property.

The Work Product includes:

Work Product-All of the right, title, interest, and benefit, if any, in, to, and under any and all site plans, construction and development drawings, plans and specifications, drawings, documents, surveys, engineering and soil reports and studies, licenses, permits, zoning approvals, entitlements, building permits, demolition and excavation permits, curb cut and right-of-way permits, utility permits, drainage rights, bonds, and similar or equivalent private and governmental documents of every kind and character whatsoever pertaining or applicable to or in any way connected with the development, construction, and ownership of the above-mentioned improvements.

The ,,Property'' includes:

All rights-of-ways identified as Savoir Avenue, Chantilly Drive, Laurent Loop, and Pierr Street, and Tracts A, B, C, D, E, F, and G, and the Landscape Buffer Easements and Private Drainage Easements of the Plat known as "Chateau at Astonia," as recorded at Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida.

EXHIBIT A (CONT.)

COST TABLE FOR IMPROVEMENTS

Improvement	Contract Amount	COD Eligible Amount	
Survey Staking/Engineer	$76,877.75	$76,877.75	
Miscellaneous Fees and Permits	$4,919.38	$4,919.38	
Environmental	$4,770.96	$4,770.96	
Generic Excavation & Grading	$647,239.07	$592,983.21	
Mobilization	$47,042.30	$47,042.30	
Generic Sanitary Sewer	$1,318,400.00	$1,318,400.00	
Generic Water	$1,381,942.98	$1,381,942.98	
Generic Storm Drains	$658,113.25	$658,113.25	
SWPPP	$4,495.92	$4,495.92	
Generic Asphalt/Paving	$1,051,S73.79	$1,051,573.79	
Entry Feature/Fencing	$142,493.60	$142,493.60	
General Landscaping	$284,987.19	$284,987.19	
Offtract	$177,143.83	$177,143.83	
			
TOTAL COSTS	$5,800,000.02	$5,745,744.16	

DISTRICT ENGINEER'S CERTIFICATE
[PHASE 5 (CHATEAU) MASTER INFRASTRUCTURE IMPROVEMENTS]
May 18, 2023

Board of Supervisors
Astonia Community Development District

Re:		Astonia Community Development District (Winter Haven, Florida) Acquisition of Phase 5 (Chateau) Master Infrastructure Improvements
Ladies and Gentlemen:

The undersigned, a representative of Hunter Engineering, Inc. ("District Engineer"), as District Engineer for the Astonia Community Development District ("District"), hereby makes the following certifications in connection with the District's acquisition from Lennar Homes, LLC ("Landowner") of certain improvements ("Improvements") and work product ("Work Product"), all as more fully described in Exhibit A attached hereto, and in that certain Landowner Bill of Sale & Assignment [Acquisition of Phase 5 (Choteau) Master Infrastructure Improvements] ("Bill of Sale") dated as of or about the same date as this certificate. The undersigned, an authorized representative of the District Engineer, hereby certifies that:

I have reviewed and inspected the Improvements and Work Product. I have further reviewed certain documentation relating to the same, including but not limited to, the Bill of Sale, agreements, invoices, plans, permits, as-builts, and other documents.

The Improvements are within the scope of the District's capital improvement plan as set forth in the Amended and Restated Engineer's Report of Capital Improvements, dated April 8, 2022, as supplemented by the Supplemental Engineer's Report for Assessment Area Three, dated April 12, 2023 ("Engineer's Report"), and specially benefit property within Assessment Area Three within the District.

In my opinion, the Improvements were installed in accordance with their specifications and, excluding the sanitary system, are capable of performing the functions for which they were intended. The sanitary system is expected to be capable of performing the functions for which it was intended; provided, however, a re inspection will be necessary once the lift station start up occurs. I am not aware of any defects in the Improvements or Work Product.

All known plans, permits and specifications necessary for the operation and maintenance of the Improvements are complete and on file with the District, and have been transferred, or are capable of being transferred, to the District for operations and maintenance responsibilities.

The total, actual costs associated with the Improvements and Work Product are as set forth in the Bill of Sale. Such costs are equal to or less than each of the following: (i) what was actually paid to create and/or construct the Improvements and Work Product, and (ii) the reasonable fair market value of the Improvements and Work Product.

With this document, I hereby certify that it is appropriate at this time to acquire the Improvements and Work Product.

FURTHER AFFIANT SAYETH NOT.

a

STATE OF FLORIDA COUNTYOF

Bryan Hunter, P.E. Hunter Engineering, Inc.
Florida Registration No.  Sf  /6,S'
District Engineer

The foregoing instrument was acknowledged before me by means of ysical presence or D online notarization, this/ 1 day of May, 2023, by Bryan Hunter, P.E. as fNI/ bJ   of Hunter Engineering, Inc., on behalf of the corporation, who is personally known to me or has produced
	 as identification.	- 

(NOTARY SEAL)

NOTARY PUBLIC, STATE OF FLORIDA
Name:	lJcenl  C/A�fl
(Name of Notary Public, Printed, Stamped or
Typed as Commissioned)

EXHIBIT A:
DESCRIPTION OF PHASE 5 (CHATEAU} MASTER INFRASTRUCTURE IMPROVEMENTS

The Improvements include:

Drainage/Stormwater Management - All drainage and stormwater management systems, including but not limited to lakes, ponds, water control structures, pipes and other water conveyance structures, as well as all catch-basins and related stormwater facilities (including without limitation curbs, gutters and inlets) providing drainage for streets and rights-of-way, and related system components, located within the Property (defined below).

Roadway Improvements - All roadways, paving, curbing, and other related improvements located within the Property.

Wastewater/Potable Water Utility - All wastewater, potable water, and reclaimed water lines, including but not limited to all pipes, structures, fittings, valves, services, tees, laterals to the point of connection, manholes, facilities, equipment and appurtenances, located within and outside the Property for utility service to the Property.

The Work Product includes:

Work Product- All of the right, title, interest, and benefit, ii.filly_, in, to, and under any and all site plans, construction and development drawings, plans and specifications, drawings, documents, surveys, engineering and soil reports and studies, licenses, permits, zoning approvals, entitlements, building permits, demolition and excavation permits, curb cut and right-of-way permits, utility permits, drainage rights, bonds, and similar or equivalent private and governmental documents of every kind and character whatsoever pertaining or applicable to or in any way connected with the development, construction, and ownership of the above-mentioned improvements.

The "Property" includes:

All rights-of-ways identified as Savoir Avenue, Chantilly Drive, Laurent Loop, and Pierr Street, and Tracts A, B, C, D, E, F, and G, and the Landscape Buffer Easements and Private Drainage Easements of the Plat known as "Chateau at Astonia," as recorded at Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida.

EXHIBIT A (CONT.)

u

COST TABLE FOR IMPROVEMENTS

Survey Staking/Engineer		$76,877.75	$76,877.75	
Miscellaneous Fees and Permits		$4,919.38	$4,919.38	
Environmental		$4,770.96	$4,770.96	
Generic Excavation & Grading		$647,239.07	$592,983.21	
Mobilization		$47,042.30	$47,042.30	
Generic Sanitary Sewer		$1,318,400.00	$1,318,400.00	
Generic Water		$1,381,942.98	$1,381,942.98	
Generic Storm Drains		$658,113.25	$658,113.25	
SWPPP		$4,495.92	$4,495.92	
Generic Asphalt/Paving		$1,051,573.79	$1,051,573.79	
Entry Feature/Fencing		$142,493.60	$142,493.60	
General Landscaping		$284,987.19	$284,987.19	
Offtract		$177,143.83	$177,143.83	
				
TOTAL COSTS		$5,800,000.02	$5,745,744.16	

PROFESSIONAL ACKNOWLEDGMENT AND RELEASE
[PHASE 5 (CHATEAU) MASTER INFRASTRUCTURE IMPROVEMENTS WORK PRODUCT)

THIS ACKNOWLEDGMENT & RELEASE ("Release") is made the 18th day of May, 2023, by Hunter Engineering, Inc., a Florida corporation, having offices located at 4900 Dundee Road, Winter Haven, Florida 33884 ("Professional"), in favor of the Astonia Community Development District ("District"), which is a local unit of special-purpose government situated in the City of Winter Haven, Florida, and having offices at c/o Governmental Management Services - Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801.

RECITALS

;o�'

WHEREAS, pursuant to that certain agreement ("Contract") dated :ly_Ne \11 , and between Professional and Center State Development, LLC ("Development Manager"), Professional has created for AG EHC II (LEN) Multi State 3 LLC ("Landowner"), on behalf of the Development Manager, certain work product, as described in Exhibit A ("Work Product"); and

WHEREAS, the District is acquiring the Work Product from the Landowner, which was prepared on behalf of the Development Manager and paid for by the Landowner, and for that purpose the Landowner has requested Professional to confirm the release of all restrictions on the District's right to use and rely upon the Work Product; and

WHEREAS, Professional has agreed to the release of any such restrictions.

NOW, THEREFORE, for and in consideration of mutual promises and obligations, the receipt and sufficiency of which are hereby acknowledged, Professional provides the following acknowledgment and release:

GENERAL. The recitals so stated above are true and correct and by this reference are incorporated as a material part of this Release.

ACQUISITION OF WORK PRODUCT. Professional acknowledges that the District is acquiring or has acquired the Work Product created by Professional on behalf of the Development Manager in connection with the Contract, from the Landowner, and accordingly, the District has the unrestricted right to use and rely upon the Work Product for any and all purposes.

WARRANTY. Professional hereby expressly acknowledges the District's right to enforce the terms of the Contract, including but not limited to any warranties and other forms of indemnification provided therein and to rely upon and enforce any other warranties provided under Florida law.

CERTIFICATION. Professional hereby acknowledges that it has been fully compensated for its services and work related to completion of the Work Product. This document shall constitute a final waiver and release of lien for any payments due to Professional by the Development Manager or the District for the Work Product.
[CONTINUED ON NEXT PAGE]

EFFECTIVE DATE. This Release shall take effect upon execution.

M,,;,'4...,

By: Bryan Hunter, P.E. Its:	t
STATE OF FLORIDA COUNTY OF	//4),f

The foregoing instrument was acknowledged before me by means of ysical P.resence or D
online notarization, thisL.1...._ day of May, 2023, by Bryan Hunter, P.E. as	,.11,r//iz"&./	of Hunter
Engineering, Inc., on behalf of the company, who is personally known to me or has produced
	 as identification.		

,STATE OF FLORIDA

(NOTARY SEAL)

Name:	(3rf';/	?/1£ £ (Name of Notary Public, Printed, Stamped or Typed as Commissioned)

EXHIBIT A:
DESCRIPTION OF PHASE 5 (CHATEAU) MASTER INFRASTRUCTURE WORK PRODUCT

Work Product-All of the right, title, interest, and benefit, if any, in, to, and under any and all site plans, construction and development drawings, plans and specifications, drawings, documents, surveys, engineering and soil reports and studies, licenses, permits, zoning approvals, entitlements, building permits, demolition and excavation permits, curb cut and right-of-way permits, utility permits, drainage rights, bonds, and similar or equivalent private and governmental documents of every kind and character whatsoever pertaining or applicable to or in any way connected with the development, construction, and ownership of the following improvements:

Drainage/Stormwater Management - All drainage and stormwater management systems, including but not limited to lakes, ponds, water control structures, pipes and other water conveyance structures, as well as all catch-basins and related stormwater facilities (including without limitation curbs, gutters and inlets) providing drainage for streets and rights-of-way, and related system components, located within the Property (defined below).

Roadway Improvements - All roadways, paving, curbing, and other related improvements located within the Property.

Wastewater/Potable Water Utility - All wastewater, potable water, and reclaimed water lines, including but not limited to all pipes, structures, fittings, valves, services, tees, laterals to the point of connection, manholes, facilities, equipment and appurtenances, located within and without the Property for utility service to the property.

The "Property" includes:

All rights-of-ways identified as Savoir Avenue, Chantilly Drive, Laurent Loop, and Pierr Street, and Tracts A, B, C, D, E, F, and G, and the Landscape Buffer Easements and Private Drainage Easements of the Plat known as "Chateau at Astonia," as recorded at Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida.

DEVELOPMENT MANAGER ACKNOWLEDGEMENT & RELEASE [PHASE 5 (CHATEAU) MASTER INFRASTRUCTURE IMPROVEMENTS]

THIS ACKNOWLEDGEMENT & RELEASE ("Release") is made to be effective as of the 18th day of May, 2023, by Center State Development, LLC, a Florida limited liability company, having offices located at 4900 Dundee Rd., Winter Haven, FL 33884 ("Development Manager"), in favor of the Astonia Community Development District ("District"), a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, and whose address is c/o Governmental Management Services - Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801.

RECITALS

WHEREAS, pursuant to that certain agreement ("Contract") between Development Manager and Lennar Homes, LLC {"Lennar Homes"), Contractor has constructed or caused to be constructed certain infrastructure improvements, as described in Exhibit A ("Improvements"); and

WHEREAS, the Lennar Homes directed construction of the Improvements by Development Manager pursuant to a separate agreement between Lennar Homes and AG EHC II LEN Multi State 3 LLC ("Landowner"); and

WHEREAS, the District is acquiring the Improvements from the Landowner, which were completed by the Development Manager, and for that purpose the Landowner has requested Development Manager to confirm the release of all restrictions on the District's right to use and rely upon the Improvements; and

WHEREAS, Development Manager has agreed to the release of any such restrictions.

Now, THEREFORE, for and in consideration of mutual promises and obligations, the receipt and sufficiency of which are hereby acknowledged, Development Manager provides the following acknowledgment and release:

SECTION 1.	GENERAL. The recitals so stated above are true and correct and by this reference are incorporated as a material part of this Release.

SECTION 2.	ACQUISITION OF IMPROVEMENTS. Development Manager acknowledges that the District is or has acquired the Improvements constructed or caused to be constructed by Development Manager in connection with the Contract, from the Landowner, and accordingly, the District has the unrestricted right to rely upon the terms of the Contract for same.

SECTION 3.	WARRANTY. Development Manager hereby expressly acknowledges the District's right to enforce the terms of the Contract, including but not limited to any warranties provided therein and to rely upon and enforce any other warranties provided under Florida law.

SECTION 4.	INDEMNIFICATION. Development Manager indemnifies and holds the District harmless from any claims, demands, liabilities, judgments, costs, or other actions that may be brought against or imposed upon the District in connection with the Improvements because of any act or omission of Development Manager, its agents, employees, or officers. Said indemnification shall include, but not be limited to, any reasonable attorney's fees and costs incurred by the District.

SECTION 5.	CERTIFICATE OF PAYMENT. Development Manager hereby acknowledges that it has been fully compensated for its services and work related to completion of the Improvements. Development Manager further certifies that no outstanding requests for payment exist related to the Improvements, including any payments to subcontractors, materialmen, suppliers or otherwise, and that there is no disagreement as to the appropriateness of payment made for the Improvements. This document shall constitute a final waiver and release of lien for any payments due to Development Manager by Lennar, the Landowner, or the District for the Improvements specifically set forth herein. Development Manager is not waiving any rights it has for payments due for other improvements currently under construction pursuant to the Contract that are not the Improvements.

SECTION 6.	EFFECTIVE DATE. This Release shall take effect upon execution.

Center State Development, LLC

By its Title Manager: HRB LAND INVESTMENTS,
LLC

#e

-----

Harold R. Baxter Its: Title Manager

e 11c

STATE OF FLORIDA COUNTY OF
The foregoing instrument was acknowledged before me by means of - sical presence or D online notarization, this /  day of May, 2023, by Harold R. Baxter, as Title Manager of HRB Land Investments, LLC, the Title Manager of Center State Development, LLC, on behalf of the company, who is
pe.rsonally known to me or has produced 	 as identification.
	r::	

(NOTARY SEAL)

. P ·bN.

NOTARY RIDA
Name:	/J er  ?/1,'ol'
(Name of Notary Public, Printed, Stamped or
fF.ed as Commissioned)

o,ary u 1re 5 tate o londa
Brent A Elliott
My Commission GG 963842 Expi;es 05/14/2024	•
- ...,.,,,- ...,,. -

EXHIBIT A:
DESCRIPTION OF PHASE 5 (CHATEAU) MASTER INFRASTRUCTURE IMPROVEMENTS

The Improvements include:

Drainage/Stormwater Management - All drainage and stormwater management systems, including but not limited to lakes, ponds, water control structures, pipes and other water conveyance structures, as well as all catch-basins and related stormwater facilities (including without limitation curbs, gutters and inlets) providing drainage for streets and rights-of-way, and related system components, located within the Property (defined below).

Roadway Improvements - All roadways, paving, curbing, and other related improvements located within the Property.

Wastewater/Potable Water Utility - All wastewater, potable water, and reclaimed water lines, including but not limited to all pipes, structures, fittings, valves, services, tees, laterals to the point of connection, manholes, facilities, equipment and appurtenances, located within and without the Property for utility service to the property.

The Work Product includes:

Work Product-All of the right, title, interest, and benefit, if any, in, to, and under any and all site plans, construction and development drawings, plans and specifications, drawings, documents, surveys, engineering and soil reports and studies, licenses, permits, zoning approvals, entitlements, building permits, demolition and excavation permits, curb cut and right-of-way permits, utility permits, drainage rights, bonds, and similar or equivalent private and governmental documents of every kind and character whatsoever pertaining or applicable to or in any way connected with the development, construction, and ownership of the above-mentioned improvements.

The "Property" includes:

All rights-of-ways identified as Savoir Avenue, Chantilly Drive, Laurent Loop, and Pierr Street, and Tracts A, B, C, D, E, F, and G, and the Landscape Buffer Easements and Private Drainage Easements of the Plat known as "Chateau at Astonia," as recorded at Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida.

EXHIBIT A (CONT.)

COST TABLE FOR IMPROVEMENTS

Improvement	Contract Amount	COD Eligible Amount	
Survey Staking/Engineer	$76,877.75	$76,877.75	
Miscellaneous Fees and Permits	$4,919.38	$4,919.38	
Environmental	$4,770.96	$4,770.96	
Generic Excavation & Grading	$647,239.07	$592,983.21	
Mobilization	$47,042.30	$47,042.30	
Generic Sanitary Sewer	$1,318,400.00	$1,318,400.00	
Generic Water	$1,381,942.98	$1,381,942.98	
Generic Storm Drains	$658,113.25	$658,113.25	
SWPPP	$4,495.92	$4,495.92	
Generic Asphalt/Paving	$1,051,573.79	$1,051,573.79	
Entry Feature/Fencing	$142,493.60	$142,493.60	
General Landscaping	$284,987.19	$284,987.19	
Offtract	$177,143.83	$177,143.83	
			
TOTAL COSTS	$5,800,000.02	$5,745,744.16	

EXHIBIT A

COST TABLE FOR IMPROVEMENTS

Improvement	Contract Amount	COD Eligible
mount	
Survey Staking/Engineer	$76,877.75	$76,877.75	
Miscellaneous Fees and Permits	$4,919.38	$4,919.38	
Environmental	$4,770.96	$4,770.96	
Generic Excavation & Grading	$647,239.07	$592,983.21	
Mobilization	$47,042.30	$47,042.30	
Generic Sanitary Sewer	$1,318,400.00	$1,318,400.00	
Generic Water	$1,381,942.98	$1,381,942.98	
Generic Storm Drains	$658,113.25	$658,113.25	
SWPPP	$4,495.92	$4,495.92	
Generic Asphalt/Paving	$1,051,573.79	$1,051,573.79	
Entry Feature/Fencing	$142,493.60	$142,493.60	
General Landscaping	$284,987.19	$284,987.19	
Offtract	$177,143.83	$177,143.83	
			
TOTAL COSTS	$5,800,000.02	$5,745,744.16	

WORK AGREEMENT #11501848

TO MASTER TRADE PARTNER AGREEMENT (LAND) (OWNER-CONTRACTOR) (BASE AGREEMENT)

LENNAR HOMES, LLC
("Owner") and
CENTER STATE DEVELOPMENT, LLC
("Contractor")

REGIONAL OPERATIONS CENTER: EAST DIVISION OFFICE: ORLANDO
MTPA BASE AGREEMENT NO.: OLH-14848740-062421 DATE OF BASE AGREEMENT:  June 24, 2021
WORK AGREEMENT NO: 11501848
DATE OF WORK AGREEMENT: September 16, 2022
PROJECT: Chateau at Astonia – Site Development CONTRACT AMOUNT: $5,800,000.00
CONTRACTOR’S STATE LICENSE OR EIN: 85-0609653

This Work Agreement to Master Trade Partner Agreement (Land) (Owner-Contractor) (Base Agreement) (the “Work Agreement”) is entered into this 16th day of September 2022 by and between Lennar Homes, LLC, a Florida Limited Liability Company, located at 6675 Westwood Boulevard, 5th Floor, Orlando, FL 32821, telephone number 407-586-4000 (“Owner”) and Center State Development, LLC, a Florida Limited Liability Company, located at 4900 Dundee Road, Winter Haven, FL 33884, telephone number 863-280-6921 (“Contractor”).

RECITALS

Owner, Lennar Homes, LLC, or affiliate of Owner, and Contractor entered into that certain Master Trade Partner Agreement (Land) (Owner-Contractor) Base Agreement on date and Contract ("Agreement") number referenced above. Owner and Contractor agree to incorporate the terms and conditions of the Agreement into this Work Order as contemplated by Section 1.3 of the Agreement. As used herein, and except as hereby expressly provided, all capitalized words and phrases shall have the same meanings as defined in the Agreement.

Owner desires to have Contractor perform work within the Project referenced above (the “Project”) as set forth in Contractor’s bid package for the Project, which was submitted to Owner via Owner’s electronic bid system and is hereby approved by Owner and incorporated herein by reference (the “Work”).

Owner and Contractor desire to amend the Agreement as more particularly set forth herein.

TERMS AND CONDITIONS

NOW, THEREFORE, in consideration of the foregoing recitals, and the covenants and conditions contained herein, and for other good and valuable consideration, the receipt of which is hereby acknowledged, Owner and Contractor hereby agree to amend the Agreement as follows:

Pricing as approved for construction of the Work, as set forth in the Scope of Work set forth in Exhibit “A” hereto, is set forth in the “Pricing Schedule” attached hereto as Exhibit “B”.

The Project Location shall be as set forth in Exhibit “C” hereto.

The list of Subcontractors shall be as set forth in Exhibit “D” hereto.

The Plans and Specifications for the Work shall be as set forth in Exhibit “E” hereto.

The Construction Schedule shall be as set forth in Exhibit “F” hereto.

Work approved for construction is set forth in Contractor’s bid package for the Project described above.

Prior to commencing the Work, Contractor shall comply with all insurance requirements set forth in Schedule “4” to the Agreement which requirements are incorporated herein by this reference as though set forth herein, including, without limitation and if applicable, the “OCIP Addendum” if attached thereto. If the “Insurance Requirements” are added to or amended by this Work Agreement, they are set forth in the “Insurance Requirements” attached thereto as Exhibit “G”.

The Pricing Schedule attached hereto shall be effective on the date set forth above. Any changes following such price guaranty period, and any changes to the Work, or the Pricing Schedule, shall become effective only upon execution by all parties hereto of an amendment to the Work Agreement (the “Amendment”). Contractor Rates and Rental Rates are as set forth in Exhibit “H” hereto.

Owner may, from time to time, issue written notices to proceed/purchase order requests identifying specific locations on which the Work is to be performed (“Scheduling Notice”, “Received Order”, or “Notice to Proceed”). Owner shall have no obligation to issue any Scheduling Notice(s) during the term of this Work Agreement. THIS WORK AGREEMENT IS NOT AN AUTHORIZATION TO PROCEED WITH WORK AND SHALL NOT BECOME EFFECTIVE WITH RESPECT TO THE WORK OF CONTRACTOR UNLESS AND UNTIL OWNER ISSUES SCHEDULING NOTICE(S) TO CONTRACTOR AUTHORIZING THE SPECIFIC WORK OF CONTRACTOR TO BE PERFORMED, AND THIS WORK AGREEMENT SHALL BE BINDING ONLY AS TO THE WORK SO AUTHORIZED BY OWNER. CONTRACTOR SHALL PERFORM NO WORK WITHOUT RECEIVING OWNER’S WRITTEN SCHEDULING NOTICE(S) FOR SUCH WORK. CONTRACTOR AGREES TO COMMENCE SUCH WORK AS MAY BE AUTHORIZED BY

OWNER BY MEANS OF EACH SCHEDULING NOTICE(S), AND SUCH SCHEDULING NOTICE(S) SHALL BE EFFECTIVE IMMEDIATELY UPON ISSUANCE BY OWNER WITHOUT NEED FOR FURTHER ACCEPTANCE THEREOF BY CONTRACTOR. If the Work authorized by
a Scheduling Notice is not commenced on the date specified in the Scheduling Notice, Owner may, in its sole discretion, declare such Scheduling Notice null and void. Owner may, but shall not be obligated to, furnish Contractor with a progress schedule for all or any portion of the Work which, if furnished, may be amended from time to time by Owner and shall be considered a part of this Work Agreement. Contractor acknowledges that neither this Work Agreement nor the issuance by Owner of a progress schedule constitute any representation by Owner that a minimum or specified number of Scheduling Notices will be issued. As to that portion of the Work covered by a Scheduling Notice, such schedule shall control over any other provision of this Work Agreement or progress schedule regarding time for performance.

Except to the extent the Agreement is supplemented by this Work Agreement or such other Work Agreements that may have been entered into by the parties hereto, the terms and conditions of the Agreement shall remain unmodified and in full force and effect. In the event of conflict between the terms and conditions of the Agreement and the terms and conditions of this Work Agreement, the terms and conditions of the Agreement shall prevail and control.

IN WITNESS WHEREOF, the parties hereto have executed this Work Agreement as of the day and year first above written.

Lennar Homes, LLC, a Florida Limited Liability Company

“Owner”
By:		 Name:	 Mark McDonald	 Title:	   Vice President	

Center State Development, LLC, a Florida Limited Liability Company

“Contractor”
By:			 Print Name:		Harold R. Baxter	 Title:		Manager	

WORK AGREEMENT EXHIBITS

TO MASTER TRADE PARTNER AGREEMENT (LAND) (OWNER-CONTRACTOR) (BASE AGREEMENT)

SCHEDULE "1" – WORK AGREEMENT

Exhibit “A” - Scope of Work Exhibit “B” - Pricing Schedule Exhibit “C” - Project Location Exhibit “D” - List of Subcontractors
Exhibit “E” - Plans and Specifications Exhibit “F” - Construction Schedule
Exhibit “G” - Modified Insurance Requirements – Refer to Base Agreement
Exhibit “H” - Contractor Rates and Rental Rates

SCHEDULE “2” - NOTICE TO PROCEED

SCHEDULE "3" - JOB RULES – REFER TO BASE AGREEMENT SCHEDULE "4" - INSURANCE – REFER TO BASE AGREEMENT SCHEDULE "5" - CHANGE ORDER – REFER TO BASE AGREEMENT
SCHEDULE "6" - BASIS OF CONTRACT AND PROGRESS BILLING SHEET

INITIAL	4

EXHIBIT “A” & “B”
SCOPE OF WORK & PRICING SCHEDULE

EXHIBIT “C” PROJECT LOCATION

Real Property located in City of Winter Haven, County of Polk, State of Florida described as follows:

EXHIBIT “D”
LIST OF SUBCONTRACTORS
List of Subcontractors
(Labor, Materials, Equipment, Supplies and/or Supervision)

List below the name and business address of each Subcontractor approved by Owner who will perform any portion of the Work under the Agreement. Also list the portion of the Work which will be done by such Subcontractor. The listing of more than one Subcontractor for each item of Work to be performed with the words "and/or" is not permitted.

WORK TO BE PERFORMED

%
OF TOTAL CONTRACT

SUBCONTRACTOR'S NAME AND ADDRESS

EXHIBIT “E”
PLANS AND SPECIFICATIONS

EXHIBIT “F” WORK SCHEDULE

INITIAL	13

EXHIBIT “H”
CONTRACTOR RATES AND RENTAL RATES

In the event that additional work is undertaken which is not covered by the Agreement and Contractor elects to proceed on a "time and material" or cost-plus basis, the rates provided below shall prevail. Rates shall include all labor and equipment to complete the Work. The rates shall be billing rates, with no further markups to be added, and all equipment shall include fuel, lubrication, operation, and all maintenance. No overtime premium will be paid on equipment. Contractor’s performance of any such work on a "time and material" or cost-plus basis shall be subject to the provisions of Section 11 of the Agreement.

Labor and Equipment Rates:

Item	Rate/Period
See attached list from Contractor

			

			

INITIAL	14

SCHEDULE “2” NOTICE TO PROCEED

Notice is hereby given by Owner's Representative that Center State Development, LLC ("Contractor"), is directed to commence construction of Work pursuant to Work Agreement #11501848 ("Agreement").

Contractor has 213 working days within which to complete the Work as set forth in the Agreement. Time is of the essence with respect to the Agreement and, accordingly, Contractor promises to complete the Work within the specified period of time or be liable for liquidated damages, as stipulated in the Agreement.

Agreed to and accepted this 16th day of September 2022,

CENTER STATE DEVELOPMENT, LLC, a Florida Limited Liability Company (“Contractor”)

By: 	

Name: 	Harold R. Baxter	

Title: 	Manager	

LENNAR HOMES, LLC, a Florida Limited Liability Company (“Owner”)

By: 	

Name: 	Mark McDonald	

Title: 	Vice President	

SCHEDULE “6”
BASIS OF CONTRACT AND PROGRESS BILLING SHEET

BILL OF SALE & ASSIGNMENT
[PHASE 5 (CHATEAU) MASTER INFRASTRUCTURE IMPROVEMENTS]

This Bill of Sale & Assignment {Phase 5 {Choteau) Master Infrastructure Improvements) evidencing the conveyance of certain improvements and work product described herein is made to be effective as of the 23rd day of May, 2023, by Lennar Homes, LLC ("Grantor"), a Florida limited liability company, whose address is 5505 Blue Lagoon Drive, Miami, FL 33126, to the Astonia Community Development District ("Grantee"), a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, whose address is c/o Governmental Management Services - Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801.

{Wherever used herein the terms "Grantor" and "Grantee" include all of the parties to this instrument and the successors and assigns of corporations or governmental entities.)

WITNESSETH, for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, Grantor by these presents does grant, bargain, sell, transfer, and deliver unto the Grantee, its successors and assigns, the following described property ("Property"), assets and rights, to­ wit:

Those certain wastewater systems, including but not limited to all lines, pipes, valves, pumps, laterals, force mains, tees, bends, joints, manholes, lift stations, facilities, equipment, and appurtenances thereto, and water systems, including but not limited to all lines, pipes, valves, pumps, laterals, force mains, tees, bends, joints, manholes, facilities, equipment, and appurtenances thereto, that are located within the portions of those certain rights-of-ways and all Public Utility Easements further identified on the Plat known as Chateau at Astonia recorded in Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida, or within other Public Utility Easements {"Utilities"), and

Those certain roadways and related earthwork and drainage improvements, including but not limited to asphalt, base, subgrade, curb, sidewalks, etc., and electric conduit systems, located within those portions of the rights-of-ways identified as Savoir Avenue, Chantilly Drive, Laurent Loop, and Pierr Street, and further identified on the Plat known as Astonia Reserve recorded in Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida ("Roadways"); and

Those certain drainage and surface water management systems, including but not limited to lakes, ponds, water control structures, pipes, junction boxes, grates, inlets, weirs, outfalls, end sections and other water conveyance structures, as well as all catch-basins and related stormwater facilities identified on the Plat known as Chateau at Astonia recorded in Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida ("Stormwater Management Facilities", and together with Utilities and Roadways, "Improvements"); and

Any and all site plans, construction and development drawings, plans and specifications, documents, surveys, engineering and soil reports and studies, licenses, permits, zoning approvals, entitlements, building permits, demolition and excavation permits, curb cut and right-of-way permits, utility permits, drainage rights, bonds, and similar or equivalent private and governmental documents of every kind and character whatsoever, subject to any rights

retained on a non-exclusive basis by the Grantor, pertaining or applicable to or in any way connected with the development, construction, and ownership of the above-referenced Improvements located within the Plat known as Chateau at Astonia recorded in Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida ("Work Product"); and

All of the right, title, interest, and benefit of Grantor, if any, in, to and under any and all contracts, guaranties, affidavits, warranties, bonds, claims, lien waivers, and other forms of indemnification, given heretofore and with respect to the Improvements and Work Product, but subject to any rights retained on a non-exclusive basis by the Grantor ("Warranty and Indemnity Rights");

to have and to hold all of the foregoing unto the Grantee, its successors and assigns, for its own use forever, free and clear and discharged of and from any and all obligations, claims or liens.

This instrument is subject to the following provisions:

In furtherance of the foregoing, Grantor hereby acknowledges that from this date Grantee has succeeded, on a non-exclusive basis jointly with Grantor (provided however that the Grantor and Grantee may independently exercise such rights), to all of its right, title, and standing to: (i) receive all rights and benefits pertaining to all rights, title, interests, and benefits transferred and assigned hereby; (ii) institute and prosecute all proceedings and take all action that Grantee, in its sole discretion, may deem necessary or proper to collect, assert, or enforce any claim, right, or title of any kind in and to any and all rights, title, interests, and benefits transferred and assigned hereby; and (iii) defend and compromise any and all such actions, suits, or proceedings relating to such transferred and assigned rights, title, interests, and benefits and do all other such acts and things in relation thereto as Grantee, in its sole discretion, shall deem advisable.

Grantor hereby covenants that: (i) Grantor is the lawful owner of the Property; (ii) the Property is free from any liens or encumbrances and the Grantor covenants to timely address any such liens or encumbrances if and when filed; (iii) Grantor has good right to sell the Property; and (iv) the Grantor will warrant and defend the sale of the Property hereby made unto the Grantee against the lawful claims and demands of all persons whosoever.

The Grantor represents that, without independent investigation, it has no knowledge of any defects in the Property, and hereby assigns, transfers and conveys to the Grantee any and all rights against any and all firms or entities which may have caused any defects, including, but not limited to, any and all warranties and other forms of indemnification. That being the case, this conveyance is made on an "as is" basis, with no warranties whatsoever except as expressly stated herein, provided however, the Grantor shall provide any warranties required by Polk County, Florida ("County'') in connection with the turnover of any of the Improvements to the County, but only to the extent that the Grantor is unable to transfer and/or assign sufficient warranties from applicable contractors. If any issues arise regarding the performance of the lift station as part of the sanitary sewer system upon start up, Grantor shall be responsible for such repairs and punch list items related to the lift station as needed to meet regulatory requirements for turnover to the utility provider.

Grantor reserves the non-exclusive right(s) to use the Work Product and to enforce the Warranty and Indemnity Rights, to the extent the exercise of such rights is not inconsistent with the District's rights and/or obligations.

By execution of this document, the Grantor affirmatively represents that it has the contractual right, consent and lawful authority of any and all forms to take this action in this document and in this form.

Nothing herein shall be construed as a waiver of Grantee's limitations on liability as provided in Section 768.28, Florida Statutes, and other statutes and law.

This instrument shall be governed by, and construed under, the laws of the State of Florida.

This instrument shall inure to the benefit of, and be binding upon, the respective legal representatives, successors, and assigns of the parties hereto.

As consideration for the sale of the Property, and subject to (and without intending to alter) the provisions of that certain Acquisition Agreement dated May 23, 2023, the Grantee shall make payment for the cost of the Improvements in the amounts set forth in Exhibit A or in the amount of funds available from the Grantee's Assessment Area Five Bonds, if any, whichever is lesser. In no event shall the Grantee's payment obligation exceed the amount of funds available from the Assessment Area Five Bonds. The Grantor hereby assigns its rights to all payment to Center State Development, LLC, and directs the Grantee to make all payments directly to said entity.

[SIGNATURE PAGES TO FOLLOW]

SIGNATURE PAGE TO BILL OF SALE & ASSIGNMENT
[PHASE 5 (CHATEAU} MASTER INFRASTRUCTURE IMPROVEMENTS]

IN WITNESS WHEREOF, the Grantor has caused this instrument to be executed in its name this 23rd day of May, 2023.

Lennar Homes, LLC, a Florida limited liability
:mpai&v
	�
Rob Bohin,itsAuthorized Agent

STATE OF FLORIDA COUNTY OF {)Y()..\'\Gf
The foregoing instrument was acknowledged before me by means of J physical presence or_ online notarization this l9day of May, 2023, by Rob Bonin, as	h ri ed A ent of Lennar Homes, LLC, a

Florida limited liability company, for and on behalf thereof.

Notary Public State of Fiorica Angelle Martinez
My Commlaalon HH 395162
Expires 5/7/2027

(SEAL)

Notary Public

The foregoing Landowner Bill of Sale & Assignment is acknowledged by:

Center State Development, LLC

By its Title Manager: HRB LAND INVESTMENTS, LLC

<..,..

dR.Baxter Its: Title Manager

STATE OF FLORIDA COUNTY OF	/?t:JI
The foregoing instrument was acknowledged before me by means of [t'physical presence or □ online notarization, this .L.1- day of May, 2023, by Harold R. Baxter as title Manager of HRB Land Investments, LLC, as Title
Manager of Center State Development, LLC, on behalf of the company, who is personally known to me or has produced 	 as identification.

NOTARYP IDA

{NOTARY SEAL)

Name:	$m/	 £/JP/I

Notary Public State of Florida
Brent A Elliott
My Commission GG 963842 Expires 05/14/2024	•

{Name of Notary Public, Printed, Stamped or . Typed as Commissioned)

EXHIBIT A:
DESCRIPTION OF PHASE 5 (CHATEAU) MASTER INFRASTRUCTURE IMPROVEMENTS

The Improvements include:

Drainage/Stormwater Management - All drainage and stormwater management systems, including but not limited to lakes, ponds, water control structures, pipes and other water conveyance structures, as well as all catch-basins and related stormwater facilities (including without limitation curbs, gutters and inlets) providing drainage for streets and rights-of-way, and related system components, located within the Property (defined below).

Roadway Improvements - All roadways, paving, curbing, and other related improvements located within the Property.

Wastewater/Potable Water Utility - All wastewater, potable water, and reclaimed water lines, including but not limited to all pipes, structures, fittings, valves, services, tees, laterals to the point of connection, manholes, facilities, equipment and appurtenances, located within and outside the Property for utility service to the Property.

The Work Product includes:

Work Product - All of the right, title, interest, and benefit, if any, in, to, and under any and all site plans, construction and development drawings, plans and specifications, drawings, documents, surveys, engineering and soil reports and studies, licenses, permits, zoning approvals, entitlements, building permits, demolition and excavation permits, curb cut and right-of-way permits, utility permits, drainage rights, bonds, and similar or equivalent private and governmental documents of every kind and character whatsoever pertaining or applicable to or in any way connected with the development, construction, and ownership of the above-mentioned improvements.

The "Property" includes:

All rights-of-ways identified as Savoir Avenue, Chantilly Drive, Laurent Loop, and Plerr Street, and Tracts A, B, C, D, E, F, and G, and the Landscape Buffer Easements and Private Drainage Easements of the Plat known as "Chateau at Astonia," as recorded at Plat Book 198, Pages 25 et seq. of the Official Records of Polk County, Florida.

EXHIBIT A (CONT.)

COST TABLE FOR IMPROVEMENTS

Improvement	Contract Amount	COD Eligible Amount	
Survey Staking/Engineer	$76,877.75	$76,877.75	
Miscellaneous Fees and Permits	$4,919.38	$4,919.38	
Environmental	$4,770.96	$4,770.96	
Generic Excavation & Grading	$647,239.07	$592,983.21	
Mobilization	$47,042.30	$47,042.30	
Generic Sanitary Sewer	$1,318,400.00	$1,318,400.00	
Generic Water	$1,381,942.98	$1,381,942.98	
Generic Storm Drains	$658,113.25	$658,113.25	
SWPPP	$4,495.92	$4,495.92	
Generic Asphalt/Paving	$1,051,573.79	$1,051,573.79	
Entry Feature/Fencing	$142,493.60	$142,493.60	
General Landscaping	$284,987.19	$284,987.19	
Offtract	$177,143.83	$177,143.83	
			
TOTAL COSTS	$5,800,000.02	$5,745,744.16	

Section X

100 YR FLOOD LINE ELEV = 115.08
(NAVD 1988)

TRACT "SWM 60/70" DRAINAGE AREA

WALL TRANSITION FROM 30" TALL TO 48" TALL

WALL TRANSITION FROM 48" TALL WALL TO 30" TALL

15.7'	10.7'
116.83 BOT

120.77 BOT
WALL TRANSITION FROM GRADE TO 30" TALL
122.40
7'

CONSTRUCT CENTER OF WALL AND COLUMNS 1.5' INSIDE PROPERTY LINES AND BUFFER LINE

55.5'

30" TALL WALL

115.97 BOT

14.5'

120.83 TOP

119

120

121

122

123

118.47 TOP

5:1

123.27 TOP

122.50

119
FF ELEV - 123.32

121.55

HANDRAIL/FENCE NOTE: A 42” (MIN.) CODE COMPLIANT HANDRAIL OR FENCE SHALL BE INSTALLED IN ALL LOCATIONS WHERE THE HEIGHT OF THE WALL IS EQUAL TO OR

124

GREATER THAN 30” ABOVE FINISHED GRADE.

118.62 BOT

121.12 TOP

120

10' UTILITY EASEMENT

FF ELEV - 124.35

123.58	122.58

10'

WALL TRANSITION FROM 30" TALL TO GRADE

119.09

121
ASTONIA - PHASE 2 & 3
P.B. 192, PGS. 27-41

Section XI

Section C

1

Astonia CDD
Field Management Report

July 12th, 2023 Clayton Smith Field Manager
GMS

Astonia CDD Field Management Report | GMS 2023

2

There were a mattresses left on CDD property.

The team came and removed it.

Cleared Debris

Street Sign Repair

Completed

The Street name signs came off of this stop signs.

Our team came out and fixed the brace for the sign.

Astonia CDD Field Management Report | GMS 2023

Astonia CDD Field Management Report | GMS 2023

3

Electric to Amenity

Stumps from smaller trees that fell over were in different areas.

We had the landscapers come through and flush cut them down.

Stump Removal

Complete

We now have power to the amenity center and should be able to processed with other parts of getting the amenity ready.

Complete

Internet

The internet is installed at the amenity center.

We can start looking into security cameras to be installed after turn over.

Landscape Review

Phase 2 landscape need mulch placed down in the indicated yellow areas.

This is in anticipation for conveyance walk through.

Mulch in landscape

Site Items

We have added to Astonia North entrance landscape.

This beautification adds to the curb appeal of the community.

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-841-5524, or by email at csmith@gmscfl.com. Thank you.

Respectfully, Clayton Smith

Section D

Section 1

Astonia
Community Development District

	Summary of Invoices	

March 01,2023 through March 31, 2023

Fund	Date	Check No.'s	Amount	
General Fund				
	4/3/23	172-174	$	385.36	
	4/21/23	175-178	$	14,822.91	
	5/8/23	179-184	$	15,346.58	
	5/10/23	185	$	807.50	
	5/22/23	186	$	820.62	
	5/23/23	187	$	500.00	
Total			$	32,682.97	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/06/23	PAGE	1
*** CHECK DATES 04/01/2023 - 05/31/2023 ***	ASTONIA CDD-GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/03/23 00021	3/28/23 9455	202303 330-57200-48200	*	100.00
TRASH COLLECTION SERVICE
CSS CLEAN STAR SERVICES CENTRAL FL	100.00 000172
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/23 00011	3/10/23 5994	202302 310-51300-31500	*	96.50
PREPARE UPDATE / CONFER
KILINSKI / VAN WYK PLLC	96.50 000173

4/03/23 00013	3/21/23	
	3/21/23	
	3/21/23	
	3/21/23	
	3/21/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
217640 0 202302 320-53800-43200	*	7.05
POLK CITY UTILITY 2/6-3/7
217646 0 202302 320-53800-43200	*	87.29
POLK CITY UTILITY 2/6-3/7
217650 0 202302 320-53800-43200	*	12.69
POLK CITY UTILITY 2/6-3/7
217672 0 202302 320-53800-43200	*	66.18
POLK CITY UTILITY 2/6-3/7
218014 2 202302 320-53800-43200	*	15.65
POLK CITY UTILITY 2/6-3/7
POLK COUNTY UTILITIES	188.86 000174
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/23 00019	3/31/23 15835	202303 320-53800-47000	*	750.00
N. MONTHLY POND HERBICIDE
3/31/23 15842	202303 320-53800-47000	*	575.00
MONTHLY POND HERBICIDE
AQUATIC WEED MANAGEMENT, INC	1,325.00 000175

4/21/23 00001	4/01/23	
	4/01/23	
	4/01/23	
	4/01/23	
	4/01/23	
	4/01/23	
	4/01/23	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
70	202304 310-51300-34000	*	3,154.42
MANAGEMENT FEES-APR23
70	202304 310-51300-35100	*	100.00
WEBSITE MANAGEMENT-APR23
70	202304 310-51300-35200	*	150.00
INFORMATION TECH -APR23
70	202304 310-51300-31300	*	583.33
DISSEMINATION SVCS-APR23
70	202304 310-51300-51000	*	.15

202304 310-51300-42000	*	21.43	
202304 320-53800-34000	*	625.00	

OFFICES SUPPLIES 70
POSTAGE 71
FIELD MANAGEMENT-APR23
GOVERNMENTAL MANAGEMENT SERVICES-	4,634.33 000176
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/21/23 00011	4/17/23 6494	202303 310-51300-31500	*	114.00
GENERAL COUNSEL/MONTHLY
KILINSKI / VAN WYK PLLC	114.00 000177
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
ASTO ASIONIA CDD	IARAUJO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/06/23	PAGE	2
*** CHECK DATES 04/01/2023 - 05/31/2023 ***	ASTONIA CDD-GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/21/23 00010	4/01/23 8448	202304 320-53800-46200	*	8,749.58
LANDSCAPE MAINT-APR23
PRINCE & SONS INC.	8,749.58 000178
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/23 00019	4/28/23 15922	202304 320-53800-47000	*	750.00
N. MONTHLY POND HERBICIDE
4/28/23 15922	202304 320-53800-47000	*	575.00
MONTHLY POND HERBICIDE
AQUATIC WEED MANAGEMENT, INC	1,325.00 000179
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/23 00021	4/26/23 9664	202304 330-57200-48200	*	100.00
TRASH COLLECTION SERVICE
CSS CLEAN STAR SERVICES CENTRAL FL	100.00 000180
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/23 00001	5/01/23 73	202305 310-51300-34000	*	3,154.42
MANAGEMENT FEES-MAY23
5/01/23 73	202305 310-51300-35100	*	100.00
WEBSITE MANAGEMENT-MAY23
5/01/23 73	202305 310-51300-35200	*	150.00
INFORMATION TECH-MAY23
5/01/23 73	202305 310-51300-31300	*	583.33
DISSEMINATION SVCS-MAY23
5/01/23 73	202305 310-51300-51000	*	2.74
OFFICE SUPPLIES
5/01/23 73	202305 310-51300-42000	*	4.44
POSTAGE
5/01/23 74	202305 320-53800-34000	*	625.00
FIELD MANAGEMENT-MAY23
GOVERNMENTAL MANAGEMENT SERVICES-	4,619.93 000181
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/23 00009	4/19/23 00055320 202304 310-51300-48000	*	301.77
NOTICE ON REVISE MEETING
CA FLORIDA HOLDINGS, LLC	301.77 000182
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/23 00013	4/21/23 217650 0 202303 320-53800-43200	*	11.28
POLK CITY UTILITY 3/7-4/6
4/21/23 218014 0 202303 320-53800-43200	*	21.65
POLK CITY UTILITY 3/7-4/6
POLK COUNTY UTILITIES	32.93 000183
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/23 00010	4/24/23 8673	202304 320-53800-47300	*	217.37
IRRIG RPLCD HEADS/NOZZELS
5/01/23 8753	202305 320-53800-46200	*	8,749.58
LANDSCAPE MAINT-MAY23
PRINCE & SONS INC.	8,966.95 000184
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
ASTO ASIONIA CDD	IARAUJO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/06/23	PAGE	3
*** CHECK DATES 04/01/2023 - 05/31/2023 ***	ASTONIA CDD-GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/10/23 00001	3/31/23 76	202303 320-53800-48000	*	807.50
CLEAN SEDIMENT AT DRAIN
GOVERNMENTAL MANAGEMENT SERVICES-	807.50 000185
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/22/23 00010	5/08/23 8857	202305 320-53800-47300	*	820.62
IRRIGATION REPAIRS
PRINCE & SONS INC.	820.62 000186
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/23/23 00020	5/10/23 22088	202304 310-51300-31100	*	500.00
ENGINEERING SVCS-APR23
HUNTER ENGINEERING, INC.	500.00 000187
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	32,682.97
TOTAL FOR REGISTER	32,682.97

ASTO ASIONIA CDD	IARAUJO

Section 2

Astonia
Community Development District

Unaudited Financial Reporting
May 31, 2023

Table of Contents

1

2-3

4

5

6

7

8

9

10-11

12

13

	Balance Sheet

	General Fund

	Debt Service Fund - Series 2020

	Debt Service Fund - Seriese 2021 A2

	Debt Service Fund - Series 2021 North Parcel

	Capital Projects Fund - Series 2020

	Capital Projects Fund - Series 2021 A2

	Capital Projects Fund - Series 2021 North Parcel

	Month to Month

	Assessment Receipt Schedule

	Long Term Debt Schedule

Combined Balance Sheet May 31, 2023

	General	Debt Service	Capital Projects Fund		Fund		Fund	Totals Governmental Funds	

Assets:			
Operating Account	$	586,590	$	-	$	-	$	586,590	
Investments:			
Series 2020			
Reserve	$	-	$	217,378	$	-	$	217,378	
Revenue	$	-	$	73,541	$	-	$	73,541	
Prepayment	$	-	$	204	$	-	$	204	
Construction	$	-	$	-	$	5,390	$	5,390	
Series 2021 A2			
Reserve	$	-	$	558,040	$	-	$	558,040	
Revenue	$	-	$	191,534	$	-	$	191,534	
Construction	$	-	$	-	$	444	$	444	
Series 2021 North Parcel			
Reserve	$	-	$	197,686	$	-	$	197,686	
Revenue	$	-	$	140,584	$	-	$	140,584	
Construction	$	-	$	-	$	197,959	$	197,959	
Due From General Fund	$	-	$	7,929	$	-	$	7,929	
Total Assets	$	586,590	$	1,386,897	$	203,793	$	2,177,280	

Liabilities:					
Accounts Payable	$	17,228	$	-	$	-	$	17,228	
Retainage Payable	$	-	$	-	$	61,938	$	61,938	
Due To Debt Service	$	7,929	$	-	$	-	$	7,929	
Total Liabilities	$	25,157	$	-	$	61,938	$	87,095	

Fund Balances:					
Restricted for:					
Debt Service	$	-	$	1,386,897	$	-	$	1,386,897	
Capital Projects	$	-	$	-	$	141,855	$	141,855	
Unassigned	$	561,432	$	-	$	-	$	561,432	
Total Fund Balances	$	561,432	$	1,386,897	$	141,855	$	2,090,185	
					
Total Liabilities & Fund Balance	$	586,590	$	1,386,897	$	203,793	$	2,177,280	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/23	Thru 05/31/23	Variance	

Revenues					
Assessements - Tax Roll	$	658,449	$	658,449	$	660,392	$	1,944	
Assessements - Lots Closing	$	-	$	-	$	389	$	389	
Developer Contributions	$	43,576	$	25,000	$	25,000	$	-	
Miscellaneous Income	$	-	$	-	$	56	$	56	
Total Revenues	$	702,025	$	683,449	$	685,837	$	2,389	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	8,000	$	-	$	8,000	
Engineering	$	15,000	$	10,000	$	500	$	9,500	
Attorney	$	25,000	$	16,667	$	5,481	$	11,185	
Annual Audit	$	5,500	$	5,500	$	5,500	$	-	
Assessment Administration	$	5,000	$	5,000	$	5,000	$	-	
Arbitrage	$	900	$	-	$	-	$	-	
Dissemination	$	7,000	$	4,667	$	4,667	$	0	
Trustee Fees	$	7,000	$	4,041	$	4,041	$	-	
Management Fees	$	37,853	$	25,235	$	25,235	$	(0)	
Information Technology	$	1,800	$	1,200	$	1,200	$	-	
Website Administration	$	1,200	$	800	$	800	$	-	
Telephone	$	100	$	67	$	-	$	67	
Postage & Delivery	$	500	$	333	$	429	$	(96)	
Insurance	$	5,822	$	5,822	$	5,563	$	259	
Printing & Binding	$	500	$	333	$	22	$	312	
Legal Advertising	$	9,000	$	6,000	$	2,134	$	3,866	
Contingency	$	2,200	$	1,467	$	321	$	1,146	
Office Supplies	$	350	$	233	$	14	$	219	
Travel Per Diem	$	660	$	440	$	-	$	440	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	137,560	$	95,979	$	61,082	$	34,897	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/23	Thru 05/31/23	Variance	

Operations & Maintenance Field Expenditures Property Insurance	

$	10,000	

$	10,000	

$	1,956	

$	8,044	
Field Management	$	15,750	$	10,500	$	5,000	$	5,500	
Landscape Maintenance	$	175,000	$	116,667	$	67,680	$	48,987	
Landscape Replacement	$	35,000	$	23,333	$	1,640	$	21,693	
Lake Maintenace	$	20,000	$	13,333	$	13,825	$	(492)	
Streetlights	$	20,500	$	13,667	$	9,397	$	4,270	
Electric	$	8,000	$	5,333	$	-	$	5,333	
Water & Sewer	$	90,000	$	60,000	$	10,075	$	49,925	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,667	$	-	$	1,667	
Irrigation Repairs	$	15,000	$	10,000	$	3,195	$	6,805	
General Repairs & Maintenance	$	17,000	$	11,333	$	2,526	$	8,807	
Contingency	$	10,000	$	6,667	$	13	$	6,653	
Subtotal Field Expenditures	$	418,750	$	282,500	$	115,308	$	167,192	

Amenity Expenses
Amenity - Electric	

$	15,000	

$	10,000	

$	-	

$	10,000	
Amenity - Water	$	10,000	$	6,667	$	-	$	6,667	
Internet	$	3,000	$	2,000	$	-	$	2,000	
Pest Control	$	720	$	480	$	-	$	480	
Janitorial Service	$	7,400	$	4,933	$	800	$	4,133	
Security Services	$	30,000	$	20,000	$	-	$	20,000	
Pool Maintenance	$	20,200	$	13,467	$	-	$	13,467	
Amenity Repairs & Maintenance	$	15,000	$	10,000	$	-	$	10,000	
Amenity Access Management	$	5,000	$	3,333	$	-	$	3,333	
Contingency	$	10,000	$	6,667	$	-	$	6,667	
Subtotal Amenity Expenditures	$	116,320	$	77,547	$	800	$	76,747	
					
Total Expenditures	$	672,630	$	456,026	$	177,190	$	278,836	
					
Excess (Deficiency) of Revenues over Expenditures	$	29,395		$	508,647		

Other Financing Sources/(Uses)					
Transfer In/(Out) - Capital Reserves	$	(29,395)	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	(29,395)	$	-	$	-	$	-	
		.			
Net Change in Fund Balance	$	-		$	508,647		
					
Fund Balance - Beginning	$	-		$	52,786		
					
Fund Balance - Ending	$	-		$	561,432		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/23	Thru 05/31/23	Variance	

Revenues					
Assessments - Tax Roll	$	217,578	$	217,578	$	218,525	$	947	
Interest	$	-	$	-	$	7,085	$	7,085	
Total Revenues	$	217,578	$	217,578	$	225,610	$	8,032	

Expenditures:					
Interest Payment - 11/01	$	71,450	$	71,450	$	71,450	$	-	
Special Call - 11/01	$	-	$	-	$	5,000	$	(5,000)	
Principal - 05/01	$	75,000	$	75,000	$	75,000	$	-	
Interest Payment - 05/01	$	71,450	$	71,450	$	71,350	$	100	
Total Expenditures	$	217,900	$	217,900	$	222,800	$	(4,900)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(322)	$	(322)	$	2,810	$	12,932	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	(4,918)	$	(4,918)	
Total Other Financing Sources (Uses)	$	-	$	-	$	(4,918)	$	(4,918)	
					
Net Change in Fund Balance	$	(322)		$	(2,108)		
					
Fund Balance - Beginning	$	75,778		$	294,706		
					
Fund Balance - Ending	$	75,457		$	292,597		

Revenues:					
Assessments - Direct	$	558,040	$	558,040	$	560,151	$	2,111	
Interest	$	-	$	-	$	17,767	$	17,767	
Total Revenues	$	558,040	$	558,040	$	577,918	$	19,878	

Expenditures:					
Interest Payment - 11/1	$	176,660	$	176,660	$	176,660	$	-	
Principal Payment - 05/01	$	205,000	$	205,000	$	205,000	$	-	
Interest Payment - 05/01	$	176,660	$	176,660	$	176,660	$	-	
Total Expenditures	$	558,320	$	558,320	$	558,320	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(280)		$	19,598		
					
Fund Balance - Beginning	$	182,703		$	733,756		
					
Fund Balance - Ending	$	182,423		$	753,353		

Revenues:					
Assessments	$	395,373	$	395,373	$	396,629	$	1,257	
Interest	$	-	$	-	$	13,004	$	13,004	
Total Revenues	$	395,373	$	395,373	$	409,633	$	14,260	

Expenditures:					
Interest Payment - 11/1	$	122,030	$	122,030	$	122,030	$	-	
Principal - 05/01	$	150,000	$	150,000	$	150,000	$	-	
Interest Payment - 05/1	$	122,030	$	122,030	$	122,030	$	-	
Total Expenditures	$	394,060	$	394,060	$	394,060	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,313	$	1,313	$	15,573	$	14,260	

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	(197,686)	$	(197,686)	
Total Other Financing Sources (Uses)	$	-	$	-	$	(197,686)	$	(197,686)	
					
Net Change in Fund Balance	$	1,313		$	(182,114)		
					
Fund Balance - Beginning	$	126,336		$	523,059		
					
Fund Balance - Ending	$	127,649		$	340,946		

Revenues:		
Interest	$	-	$	-	$	59	$	59	
Developer Contributions	$	-	$	-	$	250	$	250	
Total Revenues	$	-	$	-	$	309	$	309	

Expenditures:			
Capital Outlay	$	-	$	-	$	478	$	(478)	
Total Expenditures	$	-	$	-	$	478	$	(478)	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	(169)	$	787	

Other Financing Sources/(Uses)			
Transfer In/(Out)	$	-	$	-	$	4,918	$	4,918	
Total Other Financing Sources (Uses)	$	-	$	-	$	4,918	$	4,918	
			
Net Change in Fund Balance	$	-	$	4,749		
			
Fund Balance - Beginning	$	-	$	641		
			
Fund Balance - Ending	$	-	$	5,390		

Revenues:

Interest	

$	-	$	-	$	1,699	

$	1,699	
Total Revenues	$	-	$	-	$	1,699	$	1,699	

Expenditures:

Capital Outlay	

$	-	$	-	$	190,731	

$	(190,731)	
Total Expenditures	$	-	$	-	$	190,731	$	(190,731)	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(189,032)		
			
Fund Balance - Beginning	$	-	$	127,538		
			
Fund Balance - Ending	$	-	$	(61,494)		

Revenues:

Interest	

$	-	$	-	$	270	

$	270	
Total Revenues	$	-	$	-	$	270	$	270	

Expenditures:

Capital Outlay	

$	-	$	-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
			
Excess (Deficiency) of Revenues over Expenditures	$	-	$	270		

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	-	$	-	$	197,686	

$	197,686	
Total Other Financing Sources (Uses)	$	-	$	-	$	197,686	$	197,686	
			
Net Change in Fund Balance	$	-	$	197,957		
			
Fund Balance - Beginning	$	-	$	3		
			
Fund Balance - Ending	$	-	$	197,959		

Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Total	

Revenues										
Assessment - Tax Roll	$	-	$	45,052	$	596,637	$	14,248	$	613	$	-	$	2,692	$	1,150	$	-  $	-  $	-  $	-  $	660,392	
Assessment - Lot Closings	$	389	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	389	
Developer Contributions	$	25,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	25,000	
Boundary Amendment	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Miscellaneous Income	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	56	$	-  $	-  $	-  $	-  $	56	
Total Revenues	$	25,000	$	-	$	-	$	-	$	-	$	-	$	-	$	56	$	-  $	-  $	-  $	-  $	685,837	

Expenditures:										
Administrative										
Supervisor Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	500	$	-	$	-  $	-  $	-  $	-  $	500	
Attorney	$	994	$	890	$	15	$	1,319	$	97	$	114	$	-	$	2,053	$	-  $	-  $	-  $	-  $	5,481	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	1,500	$	4,000	$	-  $	-  $	-  $	-  $	5,500	
Assessment Administration	$	5,000	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	5,000	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Dissemination	$	583	$	583	$	583	$	583	$	583	$	583	$	583	$	583	$	-  $	-  $	-  $	-  $	4,667	
Trustee Fees	$	4,041	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	4,041	
Management Fees	$	3,154	$	3,154	$	3,154	$	3,154	$	3,154	$	3,154	$	3,154	$	3,154	$	-  $	-  $	-  $	-  $	25,235	
Information Technology	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	150	$	-  $	-  $	-  $	-  $	1,200	
Website Maintenance	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	-  $	-  $	-  $	800	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Postage & Delivery	$	52	$	4	$	13	$	295	$	7	$	32	$	21	$	4	$	-  $	-  $	-  $	-  $	429	
Insurance	$	5,563	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	5,563	
Printing & Binding	$	-	$	-	$	-	$	-	$	-	$	22	$	-	$	-	$	-  $	-  $	-  $	-  $	22	
Legal Advertising	$	913	$	-	$	920	$	-	$	-	$	-	$	302	$	-	$	-  $	-  $	-  $	-  $	2,134	
Contingency	$	39	$	39	$	39	$	51	$	39	$	39	$	38	$	38	$	-  $	-  $	-  $	-  $	321	
Office Supplies	$	3	$	3	$	3	$	0	$	3	$	0	$	0	$	3	$	-  $	-  $	-  $	-  $	14	
Boundary Amendment Expense	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	175	
Total General & Administrative:	$	20,767	$	4,923	$	4,977	$	5,652	$	4,133	$	4,195	$	6,350	$	10,087	$	-  $	-  $	-  $	-  $	61,082	

Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Total	

Operations & Maintenance										
Field Services										
Property Insurance	$	1,956	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	1,956	
Field Management	$	625	$	625	$	625	$	625	$	625	$	625	$	625	$	625	$	-  $	-  $	-  $	-  $	5,000	
Landscape Maintenance	$	8,370	$	8,370	$	7,953	$	8,370	$	8,370	$	8,750	$	8,750	$	8,750	$	-  $	-  $	-  $	-  $	67,680	
Landscape Replacement	$	-	$	1,640	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	1,640	
Lake Maintenace	$	3,030	$	1,705	$	1,705	$	1,705	$	1,705	$	1,325	$	1,325	$	1,325	$	-  $	-  $	-  $	-  $	13,825	
Streetlights	$	896	$	1,111	$	3,209	$	718	$	767	$	733	$	1,005	$	958	$	-  $	-  $	-  $	-  $	9,397	
Electric	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Water & Sewer	$	534	$	76	$	896	$	541	$	510	$	488	$	302	$	6,729	$	-  $	-  $	-  $	-  $	10,075	
Sidewalk & Asphalt Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Irrigation Repairs	$	580	$	369	$	278	$	156	$	527	$	246	$	217	$	821	$	-  $	-  $	-  $	-  $	3,195	
General Repairs & Maintenance	$	-	$	-	$	-	$	-	$	-	$	808	$	1,719	$	-	$	-  $	-  $	-  $	-  $	2,526	
Contingency	$	-	$	13	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	13	
Subtotal Field Expenses	$	15,990	$	13,910	$	14,666	$	12,114	$	12,504	$	12,975	$	13,942	$	19,207	$	-  $	-  $	-  $	-  $	115,308	

Amenity Expenses										
Amenity - Electric	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Amenity - Water	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Playground Lease	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Internet	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Pest Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Janitorial Service	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	-  $	-  $	-  $	800	
Security Services	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Pool Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Amenity Repairs & Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Contingency	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Subtotal Amenity Expenses	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	100	$	-  $	-  $	-  $	-  $	800	
										
Total Expenditures	$	36,857	$	18,932	$	19,743	$	17,867	$	16,737	$	17,270	$	20,392	$	29,393	$	-  $	-  $	-  $	-  $	177,190	
										
Excess Revenues (Expenditures)	$	(11,857)	$	(18,932)	$	(19,743)	$	(17,867)	$	(16,737)	$	(17,270)	$	(20,392)	$	(29,337)	$	-  $	-  $	-  $	-  $	508,647	

COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2023
						Net		$  658,445.54	$	217,881.34  $	558,500.00  $	395,460.00	$ 1,830,286.88	
						Gross		$  708,005.96	$	234,281.01  $	600,537.63  $	425,225.81	$ 1,968,050.41	
			TOTAL ASSESSMENT LEVY								
									ASSESSED THROUGH COUNTY		
								35.97%	11.90%	30.51%	21.61%	100.00%	
DATE	DESCRIPTION	GROSS AMT	COMMISSIONS	DISC/PENALTY	INTEREST	Property Appraiser	NET RECEIPTS		O&M Portion	S2020 DSF Portion S2021 AA2 DSF Portion  S2021 North DSF Portion	Total	

11/16/22	
10/01/22-10/31/22	
$1,948.92	
(37.42)	(77.97)	
$0.00	
$0.00	
$1,833.53		
$659.61	
$218.27	$559.49	$396.16	
$1,833.53	
11/21/22	11/01/22-11/06/22	$9,581.18	(183.96)	(383.31)	$0.00	$0.00	$9,013.91		$3,242.75	$1,073.03	$2,750.54	$1,947.59	$9,013.91	
11/25/22	10/01/21-09/30/22	$0.00	0.00	$0.00	$24.94	$0.00	$24.94		$8.97	$2.97	$7.61	$5.39	$24.94	
11/25/22	11/07/22-11/13/22	$121,554.37	(2,333.85)	($4,861.74)	$0.00	$0.00	$114,358.78		$41,140.56	$13,613.52	$34,895.83	$24,708.87	$114,358.78	
Inv#4651963	Property Appraiser Fee	$0.00	0.00	0.00	$0.00	($12,600.46)	($12,600.46)		($4,533.01)	($1,499.99)	($3,844.95)	($2,722.51)	($12,600.46)	
Inv#4651964	Property Appraiser Fee	$0.00	0.00	0.00	$0.00	($7,080.06)	($7,080.06)		($2,547.05)	($842.83)	($2,160.43)	($1,529.75)	($7,080.06)	
12/12/22	11/14/22-11/23/22	$890,391.10	(17,095.56)	($35,613.23)	$0.00	$0.00	$837,682.31		$301,356.14	$99,719.53	$255,613.24	$180,993.40	$837,682.31	
12/21/22	11/24/22-11/30/22	$865,423.30	(16,616.16)	($34,615.22)	$0.00	$0.00	$814,191.92		$292,905.47	$96,923.18	$248,445.31	$175,917.96	$814,191.92	
12/23/22	12/01/22-12/15/22	$27,687.53	(536.38)	($868.71)	$0.00	$0.00	$26,282.44		$9,455.11	$3,128.72	$8,019.91	$5,678.70	$26,282.44	
01/13/23	12/16/22-12/31/22	$42,055.19	(808.28)	($1,641.30)	$0.00	$0.00	$39,605.61		$14,248.11	$4,714.74	$12,085.39	$8,557.37	$39,605.61	
02/16/23	01/01/23-01/31/23	$1,773.72	(34.77)	($35.46)	$0.00	$0.00	$1,703.49		$612.83	$202.79	$519.81	$368.06	$1,703.49	
04/11/23	03/01/23-03/31/23	$7,636.61	(152.73)	$0.00	$0.00	$0.00	$7,483.88		$2,692.33	$890.90	$2,283.66	$1,617.00	$7,483.89	
05/24/23	10/01/22-03/31/23	$0.00	0.00	$0.00	$3,197.32	$0.00	$3,197.32		$1,150.24	$380.62	$975.64	$690.83	$3,197.33	
	TOTAL	$1,968,051.92	($37,799.11)	($78,096.94)	$3,222.26		$1,835,697.61		$660,392.06	$218,525.45	$560,151.05	$396,629.07	$1,835,697.63	

$

100.00%
132,352.80

Gross Percent Collected
Balance Remaining to Collect

Astonia
Community Development District Long Term Debt Report

SERIES 2020, SPECIAL ASSESSMENT BONDS	
INTEREST RATES:	2.750%, 3.375%, 4.000%		
MATURITY DATE:	5/1/2051		
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE		
RESERVE FUND REQUIREMENT	$217,378		
RESERVE FUND BALANCE	$217,378		
BONDS OUTSTANDING - 3/17/21		$3,830,000	
SPECIAL CALL - 02/01/22		($40,000)	
PRINCIPAL PAYMENT - 05/01/22		($70,000)	
SPECIAL CALL - 05/01/22		($10,000)	
SPECIAL CALL - 11/01/22		($5,000)	
PRINCIPAL PAYMENT - 05/01/23		($75,000)	
CURRENT BONDS OUTSTANDING		$3,630,000	

SERIES 2021, AREA 2 SPECIAL ASSESSMENT BONDS	
INTEREST RATES:	2.50%, 3.20%, 3.75%, 4.00%	
MATURITY DATE:	5/1/2051	
RESERVE FUND DEFINITION	MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$558,040	
RESERVE FUND BALANCE	$558,040	
BONDS OUTSTANDING - 7/20/21	$10,065,000	
PRINCIPAL PAYMENT - 05/01/23	($205,000)	
CURRENT BONDS OUTSTANDING	$10,065,000	

SERIES 2021, NORTH PARCEL SPECIAL ASSESSMENT BONDS	
INTEREST RATES:	2.50%, 3.20%, 3.75%, 4.00%	
MATURITY DATE:	5/1/2052	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$197,686	
RESERVE FUND BALANCE	$197,686	
BONDS OUTSTANDING - 7/20/21	$7,155,000	
PRINCIPAL PAYMENT - 05/01/22	($145,000)	
PRINCIPAL PAYMENT - 05/01/23	($150,000)	
CURRENT BONDS OUTSTANDING	$7,155,000